Research approval for donations enables tax-deduction eligibility subject to audited accounts and use for scientific research. National Health & Education Society (P.D. Hinduja National Hospital and Medical Research Centre), Mumbai, is approved as an other Institution partly engaged in research from 1 April 2008. Conditions: donations must be used for scientific research; research performed by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report filed by the income-tax return due date; a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures in recordkeeping, audit, reporting, genuineness of research or compliance with the governing rules.