Research institution approval conditions: tax-deduction eligibility subject to utilization, audit, donation accounting, and compliance standards. Approval is granted to Nimbkar Agricultural Research Institute as an other institution partly engaged in scientific research, subject to conditions: utilization of sums for scientific research; research carried out by faculty or enrolled students; maintenance of books of account and auditor-conducted audit with the audit report furnished to the tax authority by the income-tax return due date; and maintenance of a separate auditor-certified statement of donations received and amounts applied for scientific research. Approval may be withdrawn for specified failures or noncompliance.