Research expenditure approval: Sir Ganga Ram Trust eligible for donor deduction subject to accounting, audit and filing conditions. Approval recognizes Sir Ganga Ram Trust Society as an approved institution eligible for research expenditure deduction, subject to maintenance of separate research accounts, annual filing of audited Income & Expenditure accounts for approved research with the tax authority by the return filing deadline or prescribed additional period, and inclusion of an auditor's certificate specifying eligible research receipts and certifying that expenditures were for scientific research.