Research donation deduction approval conditioned on separate audited research accounts and auditor certification for donor eligibility. Approval given to M/s The Arya Vaidya Sala as an educational institution partly engaged in research for donor deductions under the income tax research provision, conditioned on maintaining separate research accounts, submitting audited Income & Expenditure accounts for the approved research to the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and enclosing an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.