Scientific research expenditure approval conditioned on audited accounts and use for social science research; noncompliance risks withdrawal of approval. Kripa Foundation, Mumbai is approved under Section 35(1)(iii) as an 'other Institution' from 1-4-2002, subject to conditions: use of sums for social science research; research conducted through faculty or enrolled students; maintenance of books of account and an audit by a qualified accountant with the audit report filed by the return due date; and a separate auditor-certified statement of donations received and amounts applied to research. Approval may be withdrawn for failure to maintain books, furnish the audit report or certified statement, cease genuine research activity, or otherwise fail to comply with clause (iii) and rules 5C and 5E.