Research funding approval enables tax deductible donations to approved institutions subject to strict accounting, audit and reporting requirements. Approval is granted to M/s Indian Institute of Science Education and Research, Bhopal as a university category institution for purposes of clause (ii) of sub section (1) of section 35, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited with the audit report furnished to the tax authority by the return due date; donations must be recorded in a separate auditor certified statement and used exclusively for core scientific research; and the institute must file a statement of past research, publications, patents, and planned projects with financial allocations.