Table:
|  |  |  |  | (` crore) |
| --- | --- | --- | --- | --- |
| Expenditure on R&D and innovation | Unconsolidated |  | Consolidated |  |
|  | FY 2019 | FY 2018 | FY 2019 | FY 2018 |
| a. Capital | 2 | - | 2 | - |
| b. Recurring | 303 | 295 | 306 | 298 |
| c. Total R&D expenditure (a+b) | 305 | 295 | 308 | 298 |
| d. Innovation center expenditure | 1,285 | 1,079 | 1,352 | 1,202 |
| e. Total R&D and innovation expenditure (c+d) | 1,590 | 1,374 | 1,660 | 1,500 |
| f. R&D and innovation expenditure as a percentage of total turnover | 1.3% | 1.4% | 1.1% | 1.2% |
Paragraphs:
Expenditure on R&D
TCS Innovation Labs are located in India and other parts of the world. These R&D centers, as certified by Department of Scientific & Industrial Research (DSIR) function from Pune, Chennai, Bengaluru, Delhi- NCR, Hyderabad, Kolkata and Mumbai.
Expenditure incurred in the R&D centers and innovation centers during FY 2019 and FY 2018 are given below:
Question:
What body certifies the R&D centers?