Approval for research donation deduction: institute approved subject to separate research accounts, audit filing, and auditor certification. Approval under Section 35(1)(ii) is granted to Sri Venkateswara Institute of Medical Sciences as a university/college partly engaged in research, subject to maintenance of separate research accounts, submission of audited Income & Expenditure accounts to the tax authority by the return due date or within ninety days, and provision of an auditor's certificate specifying receivables eligible for donor deduction and certifying that expenditures were for social science/statistical research.