Scientific research approval under section 35(2A) confirms project eligibility subject to separate accounts and annual audited returns. Approval is granted to the Community Health and Development (CHAD) study at The Christian Medical College & Hospital, Vellore, under section 35(2A) of the Income tax Act for a five year period. The approval is subject to maintaining a separate account for the project, furnishing annual returns to the council by 31st May in the prescribed form, and submitting an annual audited statement of accounts with total assets and liabilities to the council and the concerned Income tax Commissioner by 31st May each year.