Research donation deduction eligibility requires approved institutions to keep separate research accounts and submit audited auditor certificates. M/s National Council of Science Museum, Kolkata is approved for donation-based research deduction purposes for 1-4-2001 to 31-3-2004 as an institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the return due date or within ninety days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for scientific research.