Research approval under section 35(1)(ii) recognised, subject to accounting, audit and genuine research compliance conditions. Man Made Textile Research Association, Surat is approved as an approved institution under section 35(1)(ii) effective 1-4-2008, in the category of other institutions partly engaged in research. Approval is subject to: utilization of sums for scientific research; research conducted by faculty or enrolled students; maintenance of separate books for research receipts and expenditure with an auditor's report filed with the tax return; and a separate certified statement of donations and amounts applied for research. Approval may be withdrawn for failures as specified.