Research Institution Approval: recognition under statutory provision requires utilization for scientific research and specified audit and reporting conditions. The Bombay Textile Research Association is approved as an other Institution under section 35(1)(ii), effective from 1.4.1999, conditional on using received sums for scientific research conducted by faculty or enrolled students, maintaining audited books of account with the audit report filed by the income-tax return due date, and providing a separately certified statement of donations and amounts applied for research; the Central Government may withdraw approval for failures in these obligations or cessation of genuine research activity.