Research donation approval requires audited income-and-expenditure accounts and auditor certificate confirming eligible receipts and research expenditure. Approval of M/s. Aeronautical Development Agency as an approved organization under Section 35(1)(ii) for 1-4-2003 to 31-3-2006 is conditional on maintaining separate research accounts, submitting audited income-and-expenditure accounts for approved research to the Commissioner/Director by the return due date or within 90 days of the notification, and enclosing an auditor's certificate specifying eligible research receipts and certifying that expenditure was for scientific research.