Scientific research approval conditioned on use of funds, audited separate accounts, and certified reporting for tax recognition. Approval under section 35(1)(ii) and Rules 5C and 5E is granted to the organisation as an 'other Institution' partly engaged in scientific research subject to conditions: funds must be used for scientific research; research to be carried out by faculty or enrolled students; separate books of accounts for research funds must be maintained and audited by a defined accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for non compliance or cessation of genuine research.