Approval under Section 35(1)(ii) enables tax recognition for scientific research subject to reporting, audited accounts, and renewal rules. Approval is granted to the Vivekananda Rock Memorial and Vivekananda Kendra as an Institution for tax recognition of scientific research expenditure, subject to conditions: maintain separate research accounts; file annual research activity returns by 30 April; submit audited annual accounts and balance sheet with copies to the tax commissioner by 30 June; and apply for extension of approval at least three months before expiry, with late applications liable to rejection. The approval applies for the period from 31 May 1984 to 31 March 1986.