Research institution approval under section 35(1)(ii) requires separate research accounts, annual returns and audited account submissions. Approval of Maharashtra Rajya Draksha Bagaitdar Sangh, Pune as an institution under section 35(1)(ii) is subject to maintaining a separate account for scientific research, furnishing annual returns of research activities by 31st May, submitting audited annual accounts and balance-sheet to the prescribed authority by 30th June with copies to relevant tax authorities, and applying for extension before approval expiry to avoid rejection.