Research donation approval enables donors' tax deduction subject to separate accounts, audit certification and filing deadlines. Hari Shankar Singhania Elastomer and Tyre Research Institute, Rajasthan is approved as a University/college/other institution for clause (ii) of sub section (1) of section 35 for 1 4 2001 to 31 3 2004, subject to maintaining separate accounts for research activities; submitting audited Income & Expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the due date for filing returns or within 90 days of the notification, whichever is later; and enclosing an auditor's certificate specifying amounts received for scientific research eligible for donor deductions and certifying that the expenditure was for scientific research.