Scientific research approval under section 35(1)(ii) requires separate audited accounts and certified donation statements for compliance. Approval is granted to Institute of Bioinformatics, Bangalore as an organization under section 35(1)(ii) from assessment year 2009-2010, subject to conditions that payments be used for research in social sciences, research be carried out through faculty or enrolled students, and that the institute maintain separate books of account and a separate certified statement of donations and research application. These books must be audited by a defined accountant and the audit report and certified statement furnished to the Commissioner or Director of Income-tax by the return due date; failure to comply may lead to withdrawal of approval.