Approval for research donation deduction permits institution-level donor deductions subject to accounting and auditor certification requirements. Approval under section 35(1)(iii) is granted to Consumer Education & Research Centre, Ahmedabad for 1 April 2000 to 31 March 2002 as an Institution, subject to maintaining separate accounts for research activities, submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director by the return due date or within 90 days of notification, and providing an auditor's certificate specifying amounts received for deductible social science/statistical research and certifying that expenditures were for social science research.