Scientific research approval for IIT Bombay under section 35 requires compliance with donation reporting and donor certification rules. Approval is granted to Indian Institute of Technology (IIT) Bombay for scientific research under section 35(1)(ii) of the Income-tax Act, 1961, as a university, college or other institution. The approval applies for assessment years 2026-27 to 2030-31, subject to compliance with Rule 5E and the reporting and donor-certification requirements under Rule 18AB, including filing Form No. 10BD by 31 May following the financial year and issuing Form No. 10BE to donors.