Scientific research expenditure approval: institution's eligibility conditioned on research use, separate accounts, audited reports and donor statements. Approval under Section 35(1)(iii) is accorded to The Indian Law Institute as an 'other Institution' partly engaged in research, on condition that sums received are used for social science research conducted by faculty or enrolled students, separate books of account for research receipts and expenditure are maintained and audited by a qualified accountant with the audit report furnished with the income-tax return, and a separately certified statement of donations and amounts applied to research is maintained and submitted. Approval may be withdrawn for non-compliance with these requirements or cessation of genuine research activity.