Research approval under section 35 conditions donations for scientific research with mandatory audit and reporting requirements. Approval is granted to Ramakrishna Mission Seva Pratishthan as an other institution partly engaged in research, effective from the specified date, subject to conditions: sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a defined accountant with the audit report furnished to tax authorities by the income-tax return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for failures in accounting, reporting, genuineness of research, or other non-compliance with the statutory conditions.