Approval for research institution status enables donors' tax deduction subject to specified accounting and auditor certificate requirements. Central India Institute of Medical Sciences, Nagpur, is approved as an other institution partly engaged in research for section 35(1) purposes for the period specified, subject to maintaining separate accounts for research; submitting audited Income & Expenditure accounts for each approved year to the Commissioner/Director of Income tax (Exemptions) by the return filing due date or within ninety days of the notification, whichever is later; and furnishing an auditor's certificate specifying amounts received qualifying donors for deduction and certifying that expenditures were for scientific research.