Scientific research approval under section 35(2A) requires separate accounts and annual audited returns for tax recognition. Approval is granted for a scientific research programme at S. M. S. Medical College & Hospital, Jaipur, for the period 3-5-1982 to 2-5-1987, sponsored by private donation and qualifying under the tax law research provisions. The approval is subject to conditions requiring maintenance of separate project accounts; submission of annual project returns to the approving council by 31 May in prescribed form; and annual audited statements of accounts with total assets and liabilities to the council and a copy to the concerned Commissioner of Income tax.