Research deduction approval subject to conditions on utilization, audit, reporting, and possible withdrawal for donated funds to the foundation. Approval is granted to Rajiv Gandhi Foundation as an other institution for purposes of the deduction under clause (iii) of sub section (1) of section 35, subject to conditions: sums must be used for social science research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditure must be maintained and audited; the auditor's report and a certified statement of donations and amounts applied to research must be furnished to the tax authorities by the return filing due date.