Approval under section 35(1)(ii) granted to institute, subject to separate research accounts, annual research return and audited filings. Approval was granted to Ramakrishna Mission Seva Pratisthan, Vivekananda Institute of Medical Sciences as an Institution for the research deduction under the Income-tax Act, effective 1 April 1991 to 31 March 1992, conditioned on maintaining separate research accounts, filing an annual research return to the Secretary, Department of Scientific and Industrial Research by 31 May, and submitting audited annual accounts to specified tax and research authorities by 30 June each year; the notification also prescribes the procedure for applying for extension of approval.