Research approval under section 35: donations must fund scientific research, audited accounts maintained, noncompliance invites withdrawal. Approval of Central Power Research Institute, Bangalore under the research-related deduction provision (read with Rules 5C and 5E) is granted from 1-4-2005 in the category of other Institution partly engaged in research, conditional on utilization of sums for scientific research, research being carried out by faculty or enrolled students, maintenance of books and an audit by an authorized accountant with the audit report and an auditor-certified statement of donations and applications for scientific research furnished to the tax authorities by the return due date.