Scientific research approval enables donor tax benefit where recipient meets audit, separate accounts and research conduct conditions. Approval under Section 35(1)(ii) has been accorded to Sanjeevan Medical Foundation's cancer hospital as an 'other institution' partly engaged in scientific research. Conditions require that sums paid be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditure be maintained and audited by a qualified accountant, and that the auditor's report and an auditor certified statement of donations and amounts applied to research be furnished to the tax authorities by the return due date.