Approval under section 35(1)(ii) recognition for scientific research requires separate accounts, reporting and audited filings. Approval is granted to the Goa Cancer Society as an Institution for scientific research under section 35(1)(ii) for 1 April, 1988 to 31 March, 1989, subject to maintenance of separate research accounts, submission of annual research returns by 31 May, furnishing audited accounts and balance-sheet to the prescribed authority by 30 June with copies to the Central Board of Direct Taxes, DGIT (Exemption) and the Commissioner, and timely application for extension before expiry.