Research institution approval requires audited accounts and certified use of donations for scientific research to retain tax benefit. Lilavati Kiritilal Mehta Medical Trust Research Centre, Mumbai is approved under Section 35(1) read with Rules 5C and 5E from 1-4-2003 as an 'other Institution' partly engaged in research, subject to conditions: use of sums for scientific research; research conducted by faculty or enrolled students; maintenance of books of account and annual audit by a qualified accountant with the audit report furnished by the income-tax return due date; and a separately certified statement of donations received and amounts applied for research to accompany the audit report.