Research expenditure approval under section 35(1)(iii): requires separate research accounts, annual DSIR return, and audited research accounts submission. Approval is granted to M/s Auroville Foundation Bharat Nivas as an Institution under clause (iii) of sub-section (1) of section 35 of the Income Tax Act, subject to maintaining separate research accounts (except for Associations), filing an annual return of scientific research activities to the Secretary, DSIR by 31 May, and submitting audited annual accounts and an audited Income & Expenditure Account for research activities to designated tax and DSIR authorities by 31 October each year, in addition to filing the return of income; renewal applications must be submitted in triplicate through tax authorities and directly to the Secretary, DSIR.