Research donation deduction under Section 35(1)(ii): approval granted subject to accounting, audit, and auditor certificate requirements. Approval is granted to Dr. Venkatrao Dawle Medical Foundation, Nilangekar Hospital, Distt. Latur, under Section 35(1)(ii) read with Rule 6 as an other Institution for the period 3-10-2005 to 31-3-2007, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for approved research to the Commissioner/Director by the return filing due date or within ninety days of the notification, whichever is later; and accompany those accounts with an auditor's certificate specifying amounts eligible for deduction and certifying that expenditure was for scientific research.