Approval under section 35(1)(ii) requires separate research accounts, annual research return and audited accounts by prescribed deadlines. Approval under section 35(1)(ii) is granted to Dr. Jivraj Mehta Smarak Health Foundation subject to maintaining a separate account for research receipts, filing an annual return of scientific research activities with the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to the Director-General of Income-tax (Exemptions), the Secretary, Department of Scientific and Industrial Research, and the Commissioner/Director of Income-tax (Exemptions) having jurisdiction by 30 June each year. The approval runs from 1 April 1991 to 31 March 1994 and specifies procedures and copy requirements for extension applications.