Scientific research approval for institution enables donations to qualify for deduction subject to compliance and audit conditions. Approval is granted to the Centre for the Study of Developing Societies as an Other Institution for the purpose of clause (iii) of sub section (1) of section 35, effective from the relevant assessment year, subject to conditions: sums received must be utilized for scientific research; research must be carried out through faculty or enrolled students; separate books of account for research receipts and payments must be maintained and audited by a qualified accountant with the audit report filed by the return due date; and a separate auditor certified statement of donations and their application must accompany the audit report. Approval may be withdrawn for failure to comply with these requirements or if research is not genuine.