Research exemption approval granted, conditional on separate accounts, audit filing, and certified donation reporting. Vipassana Research Institute, Mumbai is approved as an other institution partly engaged in research from the specified assessment year, conditional on using received sums for social science research, conducting research through faculty or enrolled students, maintaining separate books for research receipts and expenditures, obtaining an audit by a qualified accountant and filing the audit report by the income-tax return due date, and maintaining a certified statement of donations and amounts applied to research to accompany the audit report.