Research donation deduction requires approved institutions to keep separate research accounts and submit audited accounts with auditor certificate. Approval for tax-deductible research donations is conditional on the organization maintaining separate accounts for research, submitting audited income and expenditure accounts for each approved financial year to the Commissioner/Director (Exemptions) by the later of the return-filing due date or within ninety days of notification, and enclosing an auditor's certificate identifying amounts received for social or statistical research eligible for donor deduction and certifying that expenditures were for scientific research.