Approval under section 35(1)(ii): institution required to keep separate research accounts and file annual returns and audited accounts. Approval is granted to Dr. Jivraj Mehta Smarak Health Foundation, Ahmedabad, under section 35(1)(ii) as an 'Association' subject to conditions: maintain a separate account for scientific research receipts; furnish annual returns of scientific research activities to the prescribed authority by 30 April each year; and submit audited annual accounts and a balance sheet to the prescribed authority and the concerned Commissioner of Income-tax by 30 June each year. The approval is effective from 7-9-84 to 31-3-1986.