Research donation approval conditioned on dedicated use, separate audited accounts, and certified donation statements. Approval was granted to Rajiv Gandhi Foundation as an other institution partly engaged in scientific research, subject to conditions: sums received must be used for scientific research carried out by faculty or enrolled students; separate books of account for research receipts and disbursements must be maintained and audited by a qualified accountant with the audit report furnished to tax authorities by the return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures or noncompliance.