Research approval under Section 35: donors eligible for deduction when approved institution keeps separate research accounts and auditor certificate. Approval is granted to National Health and Education Society, P.D. Hinduja National Hospital and Medical Research Centre as an other institution partly engaged in research for purposes of Section 35(1)(iii), subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the tax jurisdictional officer by the later of the return due date or the notification period, and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for scientific research.