Approval under Section 35(1)(iii) conditions tax treatment of contributions to approved research institutions, subject to accounting and audit compliance. Mother's Service Society, Puducherry is approved for purposes of clause (iii) of sub section (1) of section 35 as an 'other institution' partly engaged in research; sums paid must be used for social science research conducted by faculty or enrolled students. The approval is conditional on maintaining separate books for research receipts and expenditures, obtaining and filing an auditor's report by the income tax return due date, and filing a certified statement of donations and sums applied to research. The Central Government may withdraw approval for failure to comply, cessation or lack of genuine research activity, or nonconformity with the statutory provisions.