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<h1>Section 35(1)(ii) approval: institution granted research approval subject to separate accounts, annual returns and audited accounts.</h1> Approval under Section 35(1)(ii) is granted to The Foundation for Research in Community Health as an Association, subject to maintaining a separate account for research funds, furnishing annual returns of scientific research activities in prescribed forms by prescribed dates, and submitting audited annual accounts and balance-sheet to the prescribed authority with copies to the concerned Commissioner of Income-tax.