Scientific research approval requires dedicated use, audited separate accounts and certified donation statements; noncompliance triggers withdrawal. Approval was granted to the Foundation for Revitalization of Local Health Traditions as an approved institution under section 35(1)(ii) read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research conducted by faculty or enrolled students; separate books of accounts for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income tax return due date; and a separate auditor certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified noncompliance.