Research association approval under section 35(1)(ii) requires separate research accounts and annual audited returns to authorities. Approval under Section 35(1)(ii) has been granted to the All India Institute of Physical Medicine and Rehabilitation Society as an Association for scientific research, subject to maintaining separate research accounts, furnishing annual returns of scientific research activities by 31 May, submitting audited annual accounts and balance-sheet with copies to the prescribed authority, CBDT and the concerned Commissioner by 30 June each year, and applying for renewal at least three months before expiry.