Research expenditure approval under section 35 conditions donor payments on audit, separate accounts, and certified donation statements. Approval is granted to Forum for National Security Studies as an Other Institution under clause (ii) of sub section (1) of section 35 read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; separate books for research receipts and expenditures must be maintained and audited by a qualifying accountant, with the audit report and a certified statement of donations and amounts applied for research furnished to the tax authorities by the income tax return due date.