Approval under section 35(1)(ii) requires institutions to keep separate accounts, audited reports, and certified research donation statements. Approval is granted to Kaivalyadhama Shriman Madhava Yoga Mandir Samiti as an other institution partly engaged in scientific research, subject to conditions that sums paid be used for scientific research; research be carried out by its faculty or enrolled students; separate books of account for research receipts and expenditures be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a separately certified statement of donations and sums applied to research be maintained and furnished.