Approval under Section 35(1)(ii) enables donations to Gujarat Ecology Society to qualify for research-focused tax treatment. Approval is granted to Gujarat Ecology Society, Vadodara, as an other Institution for purposes of section 35(1)(ii) read with Rules 5C and 5E, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditures be maintained and audited by a qualified accountant, and that a certified statement of donations and their application accompany the audit report; approval may be withdrawn for failures to maintain records, furnish reports, or carry out genuine research.