Research donation approval enables donor tax deduction subject to audited research accounts and auditor certification. M/s. The Foundation for Medical Research, Mumbai is approved as an other institution partly engaged in research, enabling donor deductions, subject to maintaining separate research accounts, submitting audited Income & Expenditure accounts for each approved year by the return due date or within ninety days of notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for deductible scientific research and certifying that expenditure was for scientific research.