(D)fulfils such other conditions as may be prescribed [See rule 5F [Prescribed authority, guidelines, form, manner and conditions for approval u/s 35(1)(iia)] and Form No. 3CF-III.];(iii)any sum paid to a research association which has as its object the undertaking of research in social science or statistical research or to a university, college or other institution to be used for research in social science or statistical research :