Approval under Section 35(1) tax provision requires research use of donations, separate audited accounts, and certified donation statements. Approval is granted to the Society for Welfare of the Handicapped Persons, Durgapur, as an other institution eligible for Section 35(1) benefits from 1-4-2007, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn for specified non compliance or cessation of genuine research.