Scientific research approval extends tax-deduction eligibility to Kashba Youth subject to compliance and audit requirements. Kashba Youth is approved as an Other Institution for purposes of section 35(1)(iii) from assessment year 2010-11, conditional on applying sums to social science research, conducting research through faculty or enrolled students, maintaining separate books and a separate statement of donations and research expenditures, and furnishing a certified audit report and auditor-certified donations statement by the due date for filing the return of income.