Research institution approval under section 35(1)(ii) imposes separate accounting, annual returns, audited filings and renewal timing. Approval is granted to the Tuberculosis Research Centre, Shri K. J. Mehta T. B. Hospital, Amargadh, as an approved research association under section 35(1)(ii) of the Income-tax Act, effective from 1 April 1988 to 31 March 1989, subject to maintaining separate research accounts, filing annual research returns by 31 May, submitting audited accounts and balance-sheet to prescribed and tax authorities by 30 June, and applying for extension at least three months before approval expiry.