Approval under section 35(1)(ii) of Income-tax Act: research institution approved subject to reporting, accounts, and renewal conditions. Approval is granted to the United Planters Association of Southern India, Coonoor, as an institution for purposes of the Income-tax Act, subject to maintaining a separate account for research receipts and furnishing annual returns of research activities to the prescribed authority. The association must submit audited accounts, income and expenditure statements, and a balance-sheet to the prescribed authority with copies to the tax board, exemption office, and relevant Commissioner by the annual deadline, and must apply for extension of approval before expiry.