Scientific research expenditure approval: institute qualifies subject to separate accounts, audit and certified donations reporting. Giri Institute of Development Studies, Lucknow is approved for clause (iii) of sub section (1) of section 35, read with rules 5C and 5E, from assessment year 2009 10 as an 'other institution partly engaged in research activities' on conditions: use of sums for social science research; research executed by faculty or enrolled students; maintenance of separate books for research receipts and expenditure; audit of those books by a defined accountant and submission of the audit report by the income tax return due date; and provision of an auditor certified statement of donations and sums applied for research.