Research funding approval for partly engaged institutions ensures donor deductions subject to compliance and reporting. Approval is granted to the Electrical Research & Development Association, Mumbai as an approved research institution under clause (ii) of sub-section (1) of section 35, effective 1-4-2004, in the category of other institutions partly engaged in research, subject to conditions requiring utilisation of sums for scientific research, research carried out by faculty or enrolled students, maintenance of separate books of account for research receipts and expenditure with an auditor's report furnished to the tax authority by the return due date, and a separate auditor-certified statement of donations and amounts applied for research.