Research approval for donor deductions requires audited research accounts and auditor certificates to enable donor tax deductions. Approval is granted to M/s Council of Scientific and Industrial Research under Section 35(1)(ii) read with rule 6 as an institution partly engaged in research, subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the return due date or within 90 days of notification, whichever is later; and provide an auditor's certificate specifying amounts received eligible for donor deductions and certifying that expenditures were for social science/statistical research.