Research approval under section 35 conditional on social science use, audit, reporting and maintenance of separate accounts. Approval is granted to Great Lakes Institute of Management, Chennai under clause (iii) of sub-section (1) of section 35, read with rules 5C and 5E, subject to conditions: sums must be used for social sciences research; research via faculty or enrolled students; maintenance of separate books for research receipts and application; audit by a defined accountant with the audit report filed by the income-tax return due date; and an auditor certified statement of donations and amounts applied for research must accompany the audit report.