Research donation approval requires separate accounts, auditor report and compliance for tax benefit eligibility under tax law. Approval is granted to M/s Stephen's Hospital Society as an other Institution partly engaged in research for purposes of clause (ii) of sub section (1) of section 35, conditional on using sums for scientific research, carrying out research through faculty or enrolled students, maintaining separate books of account for research receipts and expenditure, obtaining an audit by a qualified accountant and furnishing the audit report and an auditor certified statement of donations to the tax authorities by the return due date.