Research donation approval requires audited accounts and auditor certificate to enable donor tax deduction for donor claims The organization is approved under clause (ii) of sub-section (1) of section 35 for specified years as an 'other Institution' partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for the approved research activities by the return filing due date or within ninety days of notification; and provide an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that the expenditures were for scientific research.