Approval under Section 35 provides conditional tax deduction eligibility for research contributions, subject to audit and reporting. Approval is granted to the National Institute of Public Finance & Policy, New Delhi as an other institution partly engaged in research under clause (iii) of sub section (1) of section 35, effective from 1 4 2002, subject to conditions requiring utilisation of sums for social sciences research, research through faculty or students, maintenance of separate books of account for research receipts, audit of those books by a qualified accountant with the audit report and a certified statement of donations and amounts applied for research furnished to the tax authority by the return filing due date.