Research exemption approval requires donations be used for scientific research and audited with certified donation statements. Approval recognizes Indraprastha Institute of Information Technology, New Delhi as an approved scientific research institution under section 35(1)(ii) subject to conditions: sums must be used for scientific research carried out by faculty or students; separate books of account for research receipts and expenditures must be maintained and audited by a statutory accountant; the audit report must be filed by the return due date; and an auditor-certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified failures of recordkeeping, reporting, genuineness or continued compliance.