Approval under Section 35(1)(iii) allows donor deductions for contributions to Sri Aurobindo Society, subject to accounting and audit conditions. Approval under Section 35(1)(iii) has been granted to M/s. Sri Aurobindo Society for donor tax deductions limited to the category other Institution partly engaged in research activities for the period 1-4-2005 to 31-3-2008, subject to maintaining separate research accounts, filing audited Income & Expenditure accounts by the due date or within 90 days of the notification, and enclosing an auditor's certificate specifying amounts received eligible for deduction and certifying that expenditure was for research in social sciences.