Approval under Section 35(1)(iii) imposes compliance conditions on research institutions and allows withdrawal for noncompliance. Approval is granted to the Centre for Research in Rural & Industrial Development, Chandigarh as an other institution partly engaged in research, conditional on applying sums to social science research, conducting research through faculty or enrolled students, maintaining and having books of account audited by a qualified accountant, furnishing the audit report to the tax authority by the income tax return due date, and maintaining an auditor certified statement of donations and amounts applied to research to accompany the audit report.