Approval under Section 35(1)(iii) conditions tax treatment of donations to research institutes subject to compliance and audit. Approval under Section 35(1)(iii) recognises Deen Dayal Research Institute as eligible for tax treatment of donations as an 'other Institution' partly engaged in research from 1-4-2006, subject to utilisation of sums for social sciences research, research conducted by faculty or students, maintenance of books and audit by a defined accountant with timely submission of the audit report to the tax authority, and a separate auditor-certified statement of donations and amounts applied for research.