Approval under section 35(1)(ii)/(iii) granted to institution subject to research-use, separate accounting, audit, disclosure, and compliance conditions. Approval to M/s Indian Institute of Technology (Indian School of Mines), Dhanbad under section 35(1)(ii)/(iii) of the Income-tax Act is granted from assessment year 2019-2020 as a 'University, College or other Institution' subject to conditions: research-use of sums, research conducted by faculty or enrolled students, maintenance of separate books for research receipts and expenditures, audit by a qualified accountant with report filed by the income-tax return due date, certified statement of donations and applied sums, and a yearly statement on research activities, publications, patents and planned projects; approval may be withdrawn for non-compliance or cessation of genuine research.