Research approval under section 35 conditions tax recognition on audited separate accounts and bona fide scientific research compliance. Approval is granted to Gandhi Memorial Leprosy Foundation, Wardha, as an institution partly engaged in research under section 35, subject to conditions that payments be used for scientific research, research be carried out by faculty or enrolled students, separate books of accounts for research be maintained and audited by a qualified accountant, and that the audited report and a certified statement of donations and amounts applied for research be furnished to the tax authority by the due date for filing the income-tax return.