Scientific research association approval under section 35(1)(ii) requires dedicated research and audited accounts; noncompliance risks withdrawal. Vision Research Foundation, Chennai, is approved as an approved scientific research association under clause (ii) of sub section (1) of section 35, subject to conditions: sole objective of scientific research; conduct research activity itself; maintain books of account and obtain an audit by a defined accountant and furnish the audit report by the return due date; maintain and furnish an auditor certified statement of donations received and amounts applied to scientific research. The Central Government may withdraw approval for failure to comply with these requirements or if research activities cease or are not genuine.