Approval under section 35(1)(ii): tax benefit eligibility conditioned on research use, separate accounts and audited report. Approval is granted to Noorul Islam Educational Trust as a college partly engaged in scientific research for section 35(1)(ii) purposes from assessment year 2009-10, subject to conditions: receipts must be used for scientific research; research conducted by faculty or enrolled students; separate books of account for research receipts and expenditure must be maintained and audited by a qualified accountant; and a separate auditor-certified statement of donations and amounts applied for research must accompany the audit report filed with the tax authority by the income-tax return due date.