Section 35 research approval requires separate audited accounts and an auditor certified donation statement to retain tax recognition. Approval granted to The Foundation for Medical Research, Mumbai as an other institution partly engaged in scientific research, conditional on using receipts solely for research, carrying out research through faculty and enrolled students, maintaining separate books of account for research receipts and expenditures, getting those books audited by a prescribed accountant and furnishing the audit report by the income tax return due date, and maintaining an auditor certified statement of donations and amounts applied for scientific research to accompany the audit report.