Approval under Section 35(1)(iii): institutional research funding eligible for donor deduction with accounting and auditor certificate requirements. Approval is granted to the organization as an institution partly engaged in research under clause (iii) of sub section (1) of section 35 for a specified period, subject to maintaining separate accounts for research, filing the audited Income and Expenditure account for research with the tax exemption authority by the return filing due date, and enclosing an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for social science or statistical research.