Scientific research institution approval granted for donation compliance, annual reporting, and donor certification requirements. Approval is granted under section 45(4)(b) to Public Health Foundation of India, Delhi, as a scientific research institution in the category of university, college or other institution for the purposes of section 45(3)(a)(i) and rules 32 and 34. The approval applies for the tax years 2026-2027 to 2030-2031, subject to compliance with rule 34, furnishing the annual statement in Form No. 15 under section 45(4)(a), and issuing the donor a certificate in Form No. 16 specifying the donation amount.