Research donation deduction approval requires separate research accounts, audited returns and auditor certification for donor-eligible receipts. Approval is granted to Himalayan Institute Hospital Trust for purposes of research donation deductions, subject to maintenance of separate research accounts, submission of audited Income and Expenditure accounts for each approved year to the relevant tax officer by the later of the return filing due date or the notification period, and furnishing an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.