Research expenditure deduction approval grants recognition subject to separate accounts, audited filing, and auditor certification requirements. K.K. Birla Academy, New Delhi, is approved as an institution for research expenditure deduction for the period 1 April 2004 to 31 March 2007, subject to maintaining separate accounts for research funds, filing audited Income & Expenditure accounts for the approved research activities to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date or within ninety days of the notification, and enclosing an auditor's certificate specifying donor-eligible amounts and certifying that the expenditure was for scientific research.