Research deduction eligibility: approval enables donors' deductions subject to accounting and audit certification requirements for social science research. Approval of Centre for Research in Rural & Industrial Development (CRRID) under Section 35(1)(iii) is notified for the period 1-4-2001 to 31-3-2004 as a university/college or institution partly engaged in research. Conditions require maintenance of separate accounts for research, submission of audited Income and Expenditure accounts for each approved year to the tax authority by the return due date or within ninety days of the notification, and an auditor's certificate specifying amounts qualifying donors for deduction and certifying that expenditure was for social science/statistical research.