Tax deduction approval requires separate research accounts and audited certification of eligible donations and research expenditure. Approval of B.V. Patel Pharmaceutical Education & Research Development Centre as an institution for deductions under clause (ii) of sub section (1) of section 35 is subject to maintenance of separate accounts for research, annual submission of audited Income & Expenditure accounts for approved research to the Commissioner/Director by the due date of return filing or within ninety days of the notification, and provision of an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditures were for scientific research.