Scientific research approval under section 35 permits donations for research subject to separate accounting, audited reports, and compliance. Approval under section 35(1)(ii) is accorded to M/s. School of Human Genetics and Population Health, Kolkata, from assessment year 2008-2009 as an approved research institution, subject to conditions that sums received be used for scientific research conducted by faculty or enrolled students, maintenance of separate books and a separate statement of donations and applications, audit of those books by a defined accountant, and furnishing the auditor's report and certified statement to the tax authorities by the return due date.