Scientific research approval under section 35 requires donations be used for research with mandated audit and reporting. Approval of International Institute of Information Technology Bangalore as an approved scientific research institution permits it to receive donations for scientific research provided the sums are used for research carried out by its faculty or enrolled students, separate books of account are maintained for such sums, an audit by a qualified accountant is obtained and the audit report together with a certified statement of donations and amounts applied is furnished to the tax authority by the income tax return due date.