Research donation deduction approved for an institution subject to separate accounts, audited filing and auditor certification. Approval is granted to M/s Cancer Institute (WIA), Adyar, Chennai for research donation deduction as an 'Institution', subject to maintaining separate accounts for research activities; submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the later of the return filing due date or within ninety days of the notification; and providing an auditor's certificate specifying eligible donation amounts and certifying that the expenditures were for scientific research.