Research approval under Section 35(1)(ii) requires separate research accounts, annual DSIR returns, and audited accounts submission. Zandu Foundation for Health Care is approved as an Institution under clause (ii) of sub section (1) of section 35, effective 16 8 1990 to 31 3 1991, subject to maintaining separate accounts for scientific research, furnishing annual research returns to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual accounts to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the relevant Commissioner/Director by 30th June each year.