Research deduction approval for a university institution requires exclusive-use of donations, audited research accounts and annual disclosures. Approval is granted to M/s C.B.C.I. Society for Medical Education, Bengaluru as a university/college engaged in scientific, social science or statistical research from assessment year 2018-2019, subject to conditions that receipts be used exclusively for research conducted by faculty or students, separate books of account be maintained and audited with the audit report and a certified statement of donations furnished to tax authorities by the return due date, and that annual disclosures on research activities, publications, patents and planned projects with financial allocations be submitted; approval may be withdrawn for non compliance or cessation of genuine research.