Research donation approval ensures donor deduction when an institution maintains separate research accounts and auditor certification. Chennai Mathematical Institute is approved for purposes of Section 35(1)(ii) as a 'University, College or other Institution' partly engaged in research for the approval period, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the tax jurisdictional authority by the return due date or within ninety days of the notification, whichever is later; and include an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditures were for scientific research.