Scientific research approval permits donations to IIT Rajasthan to qualify for tax deduction when compliance and audit conditions are met. Approval of Indian Institute of Technology Rajasthan, Jodhpur as an approved institution for research expenditure recognition is subject to conditions: sums paid must be used for scientific research; research must be carried out by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a defined accountant with the audit report furnished to the tax officer by the return due date; and a certified separate statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance or cessation of genuine research activities.