Tax approval under section 35 enables association status subject to separate research accounts, annual returns and audited filings. The Lions Cancer Research Centre, Surat, is approved as an association for purposes of section 35(1)(ii) of the Income-tax Act, subject to maintaining a separate research account, furnishing annual scientific research returns by 31 May, submitting audited accounts and a balance-sheet with copies to the prescribed authority, the Central Board of Direct Taxes and the Commissioner by 30 June, and applying for extension at least three months before approval expiry.