Approval under Section 35(1)(ii) conditions tax recognition on research use, recordkeeping, and audited reporting. Approval under Section 35(1)(ii) was granted to Raman Centre for Applied and Interdisciplinary Sciences as an other institution partly engaged in scientific research, subject to conditions: utilization of receipts for scientific research; research conducted by faculty or enrolled students; maintenance of separate books of account for research receipts; annual audit by a qualified accountant with the audit report filed by the income-tax return due date; and a separate auditor-certified statement of donations and amounts applied for research.