Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account filings. Approval under section 35(1)(ii) recognises Mukund Foundation for Agriculture Research, Coimbatore as an Association for research-related tax purposes, subject to maintaining a separate research account, filing annual scientific activity returns by 31st May, submitting audited accounts and balance-sheet to the prescribed authority and tax administration by 30th June, and applying for extension at least three months before approval expiry; late renewal applications may be rejected. The approval is effective from 1-4-1987 to 31-3-1988.