Scientific research association approval permits research-related tax recognition subject to separate accounts and annual reporting. Approval is granted to Harilal Jechand Doshi Sarvajanik Hospital and Medical Research Centre as a scientific research association subject to conditions: maintain a separate account for medical research receipts; furnish an annual return of scientific research activities to the Council in the prescribed form by 31st May each year; and supply a copy of the annual audited statement of accounts to the Council by 31st May and send a copy to the concerned Income-tax Commissioner. The approval is time-limited for a three-year period beginning in mid-October of the stated year.