Research exemption approval requires donors' sums be used for social science research with audited reporting to tax authorities. Approval is granted to Indira Gandhi National Centre of the Arts as an approved institution under clause (iii) of section 35 read with Rules 5C and 5E from assessment year 2010 11, subject to conditions that sums be used for social science research, research be undertaken by faculty or enrolled students, separate books of account and an auditor certified statement of donations and applications be maintained and filed with the audit report by the return due date, with government power to withdraw approval for specified failures to comply.