Approval under Section 35(1)(ii): research donation deductions subject to separate accounts, audited filing and auditor certification. Approval is granted to Shanmugha Arts, Science, Technology & Research Academy (SASTRA) as a university/college partly engaged in research for the period 1.4.2005 to 31.3.2008 under the provision enabling donor deductions, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the tax authority by the return due date or within 90 days of notification (whichever is later), and enclosing an auditor's certificate specifying qualifying research receipts and certifying that expenditures were for scientific research.