Section 35 research approval allows Goa Cancer Society tax recognition subject to separate accounts, annual returns and audited accounts. The Goa Cancer Society is approved under section 35(1)(ii) as an Association for scientific research, subject to maintaining a separate account for research receipts; furnishing annual returns of research activities to the prescribed authority by 30 April; and submitting audited annual accounts and a balance-sheet to the prescribed authority by 30 June with copies to the concerned Commissioner of Income-tax. The approval is issued by the Department of Science and Technology and is effective for the notified period.