Research donation deduction: approval requires separate research accounts and audited auditor certification for donor eligibility. Approval is granted to M/s. BAIF Development Research Foundation as an institution partly engaged in research under clause (ii) of sub section (1) of section 35, subject to maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts to the tax authority within prescribed timelines, accompanied by an auditor's certificate identifying donor eligible research receipts and certifying that expenditures were for social science/statistical research.