Scientific research approval under section 35 enables donations to Punjab State Council for Science and Technology to qualify for tax deduction. Approval is granted to the Punjab State Council for Science and Technology as an approved organization under section 35(1)(ii) in the category of 'other Institution' partly engaged in research. The organization must use received sums for social science or statistical research, maintain separate books and a donation statement, obtain and file an auditor's report by the income tax return due date, and comply with applicable Income tax Rules; approval may be withdrawn for failure to maintain accounts, furnish audit or donation statements, cease genuine research, or otherwise fail compliance.