Approval for research institution conditioned on audited accounts and certified use of donations for scientific research. Approval is granted to The K.J. Somaiya Institute of Applied Agricultural Research, Karnataka, under clause (ii) of section 35(1) read with Rules 5C and 5E effective 1-4-2003, as an institution partly engaged in research, subject to conditions: funds must be used for scientific research; research conducted by faculty or enrolled students; maintained books of account audited by a qualified accountant with the audit report furnished to the 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 specified failures or noncompliance.