Scientific research expenditure approval requires use for social science research with separate audited accounts and certified donation statements. Auroville Foundation is approved as an Other Institution for purposes of section 35(1)(iii) from AY2009-2010 for social science research, subject to conditions: funds must be used for research through faculty or enrolled students; separate books of account for research funds must be kept and audited with the audit report furnished to the tax authority by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures in accounting, audit, donation reporting, bona fides of research, or noncompliance with statutory requirements.