Research institution approval enables tax-deduction eligibility when donations fund scientific research and audit requirements are met. Approval is granted to All India Institute of Medical Sciences, New Delhi as an approved institution for the purpose of clause (ii) of sub-section (1) of section 35 of the Income-tax Act, read with specified Rules, effective from 1-4-2000, in the category of 'other Institution' partly engaged in research. Conditions: sums must be used for scientific research; research conducted by faculty or enrolled students; maintain books of account and obtain statutory audit and furnish the audit report by the income-tax return due date; and maintain and furnish an auditor-certified statement of donations received and amounts applied for research.