Research funding compliance: requirements for use, audited accounts and reporting may trigger reporting to government. Approval under section 35 clauses (ii) and (iii) requires institutions to use received sums for scientific, social science or statistical research carried out by faculty or enrolled students; maintain separate books for research receipts and uses; obtain an audit by an authorised accountant and furnish the audit report and a certified statement of donations and amounts used to the Commissioner or Director by the return filing due date; and, where applicable, provide a detailed annual statement of research activities, publications, patents and planned projects with allocations.