Rajalakshmi University Trust approved for tax-recognised scientific research; must file annual donation statements and issue donor certificates. Approval is granted to Rajalakshmi University Trust, Chennai as an institution eligible for tax recognition for Scientific Research under the provision for donations to universities, colleges or other institutions, subject to compliance with the applicable income-tax rules. The trust must prepare and file an annual verified statement of donations in the prescribed form with the authorised income-tax authority by the statutory deadline following the financial year in which donations are received, may file correction statements, and must furnish donors with the prescribed donation certificate.