Scientific research approval conditions: donations qualify only when recipient institution maintains separate audited accounts and reporting. The Institute of Road Transport, Chennai is approved as an approved organization in the 'other Institution' category for scientific research expenditure purposes, subject to utilization of funds for research, research being carried out by faculty or enrolled students, maintenance of separate books of account for research receipts and applications, audit of such books by a qualified accountant with the audit report furnished to tax authorities by the income-tax return due date, and a certified statement of donations and amounts applied for research; approval may be withdrawn for non-compliance or cessation of genuine research.