Research donation deduction under Section 35(1)(ii) approved subject to separate accounts, audited filing and auditor certification. Approval is granted to the organization for purposes of Section 35(1)(ii) as an institution partly engaged in research, conditional on maintaining separate accounts for research activities and submitting, for each approved financial year, the audited Income & Expenditure account for those research activities to the competent income-tax authority by the due date for filing the return or within ninety days of notification, whichever is later, together with an auditor's certificate specifying amounts received for qualifying research donations and certifying that the expenditure was for scientific research.