Research expenditure deduction: approval granted with separate accounts, audited returns and auditor certification required. Approval categorises the institute as an other Institution partly engaged in research activities for donor deduction purposes, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for each approved year to the relevant tax officer by the return filing due date or within the specified short period from notification, whichever is later; and attach an auditor's certificate specifying amounts received that qualify for donor deduction and certifying that the expenditure was for research in social sciences.