Research approval under income tax enables donor deductions subject to audit certification and reporting compliance. Approval is granted to the Indian Council for Research on International Economic Relations as an institution under the research approval framework of section 35(1)(ii), subject to maintenance of separate accounts for approved research, annual submission of audited Income and Expenditure accounts for those activities to the exemption authority by the due date or transitional deadline, and an auditor's certificate specifying amounts eligible for donor deduction and certifying that expenditure was for qualifying social science/statistical research.