Research funding approval under section 35 permits institutions to receive donations for core scientific research subject to strict compliance. Approval is granted to M/s. Manipal Academy of Higher Education as a University, College or other Institution for purposes of clause (ii) of sub-section (1) of section 35 from assessment year 2015 16 onwards, conditional on exclusive use of donations for scientific research by faculty or enrolled students, maintenance of separate books and a donations statement, annual audit by a qualified accountant with the audit report furnished by the income tax return due date, and submission of an annual research statement detailing work, publications, patents and planned programmes and allocations.