Research approval for institution enables tax-deductible donations under tax law when conditions and audit requirements are met. Approval is granted to Jawaharlal Nehru Centre for Advanced Scientific Research, Bangalore as an other Institution for the purposes of clause (ii) of sub-section (1) of section 35, effective 1 April 2003, subject to conditions: sums paid must be utilised for scientific research; research must be carried out through faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished to the jurisdictional tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for scientific research must accompany the audit report.