Approval under section 35(1)(ii) ties donor tax benefits to research-use, faculty-led studies, audited accounts and reporting compliance. Approval under section 35(1)(ii) recognizes P.S.G. & Sons Charities (P.S.G. College of Technology unit) as an 'other Institution' partly engaged in scientific research subject to conditions: research-use of sums, faculty- or student-led research, separate books of accounts for research receipts and expenditure, audit by a qualified accountant with report furnished to the tax authorities by the return due date, and a certified statement of donations and sums applied to research; approval is withdrawable for non-compliance.