Approval under section 35: conditions require research use of donations and audit compliance or approval may be withdrawn. Approval under section 35(1)(ii) has been granted to Dr. Jivraj Mehta Smarak Health Foundation as an institution partly engaged in research, on condition that sums received are utilized for scientific research carried out by faculty or enrolled students, that books of account are maintained and audited by a qualified accountant, audit reports and a separate auditor certified statement of donations and research applications are filed with the tax authorities by the due date, and that failure to comply or cessation/non-genuineness of research will invite withdrawal of approval.