Research expenditure deduction approval granted; association must maintain separate research accounts and submit annual audited returns. Approval of the Nutrition Society of India under section 35(1)(ii) is subject to conditions: maintain separate accounts for research receipts; file annual returns of research activities to the prescribed authority by 30th April; submit audited annual accounts and balance sheet to the prescribed authority and the Commissioner of Income-tax by 30th June; and apply to the Central Board of Direct Taxes for extension at least three months before approval expiry, with late applications liable to be rejected.