Research exemption under section 35(1)(iii) subject to separate accounts, auditor's report and certified donation statement. Approval is granted to the Institute of Rural Management, Anand, for the purposes of section 35(1)(iii), read with rules 5C and 5E, from assessment year 2008-09 as an 'other institution' partly engaged in research, subject to utilisation of sums for social science research, research by faculty or enrolled students, maintenance of separate books of account and an auditor's report furnished by the income-tax return due date, and a separate auditor-certified statement of donations and amounts applied to research.