Approval under section 35(1)(iii) conditions donations for social science research with audit and reporting obligations. Mudra Foundation is approved under section 35(1)(iii) read with rules 5C and 5E as an 'other Institution' partly engaged in research from 1 April 2004, subject to conditions: use of receipts for social science research; conduct of research through faculty or enrolled students; maintenance and audit of books with submission of the auditor's report to the Commissioner/Director by the return due date; and a separate auditor-certified statement of donations and amounts applied to research. Approval may be withdrawn for specified failures or cessation of genuine research activities.