Approval under Section 35(1)(iii) enables donor deductions subject to audited research accounts and auditor certification conditions. Approval is granted to Centre for Research in Rural & Industrial Development as qualifying under clause (iii) of sub section (1) of section 35, subject to maintaining separate accounts for research, filing audited income and expenditure accounts for each approved year by the return due date or within ninety days of notification, and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditures were for social science/statistical research.