Tax exemption approval enables donations to a qualified research institution to qualify under the research expenditure exemption provision. The National Society for the Prevention of Blindness-India has been approved by the prescribed authority for the purposes of clause (ii) of sub section (1) of section 35 of the Income tax Act, enabling contributions or payments to the institution to qualify under the research expenditure exemption provision, subject to the statutory conditions and procedural requirements associated with prescribed authority approval.