Research donation approval requires separate research accounts and auditor certification to secure donor deduction eligibility, with filing compliance required. Approval was granted to Fluid Control Research Institute as an other institution partly engaged in research for the purposes of section 35, subject to conditions: maintain separate accounts for approved research; submit audited Income & Expenditure accounts for each approved financial year to the jurisdictional income tax officer by the return filing due date or within ninety days of the notification, whichever is later; and furnish an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that the expenditure was for scientific research.