Research institution approval ensures tax-favourable treatment for donations when accounting, audit and reporting conditions are met. Approval under section 35(1)(ii) recognises Upasi Tea Research Foundation as an eligible 'other Institution' partly engaged in scientific research; conditions require utilisation of sums for scientific research, research to be carried out by faculty or enrolled students, maintenance of separate books for research receipts and expenditure, audit of those books by a qualified accountant, and furnishing the audit report and a certified statement of donations and application of sums to the tax authorities by the return due date.