For the purpose of Section 35(1)(iii) - organization M/s Vipassana Research Institute, Mumbai has been approved - 044/2006 - Income Tax

Research donation approval permits donor deduction where approved institution maintains separate research accounts and audited certification.

Approval to M/s Vipassana Research Institute as an institution eligible for donor tax deduction under clause (iii) of sub-section (1) of section 35 is subject to maintaining separate accounts for research, submitting audited Income & Expenditure accounts for each approved year to the tax commissioner within the prescribed filing timeline or ninety days of notification, and furnishing an auditor's certificate identifying qualifying receipts and certifying that expenditures were for social science or statistical research.