Approval under section 35(1)(ii): research association granted tax-related recognition subject to accounts, returns, audits and renewal procedure. Approval under section 35(1)(ii) is granted to Vivekananda Kendra Yoga Anusandhana, Samsthan as an Association for scientific research purposes, effective 14-5-1986 to 31-3-1988, subject to compliance with separate research accounts, annual research activity returns, audited annual accounts with copies to the Commissioner of Income-tax, and advance application for extension before expiry of approval.