Approval under section 35(1)(ii) requires approved organizations to use donations for social science research and maintain audited records. Approval under the Income-tax Act has been granted to B.M. Birla Science & Technology Centre, Jaipur as an approved organization for research in social sciences, subject to utilization of sums for such research and conduct of research through faculty or enrolled students. The organization must maintain separate books of account for research receipts, obtain an audit by a qualified accountant and furnish the audit report and a certified statement of donations and sums applied for research to the tax authorities by the return due date. The Central Government may withdraw approval for failures in accounting, reporting, genuineness of research, or non compliance with statutory rules.