Approval under section 35(1)(ii) enables payments to fund scientific research subject to conditions on use, audit and reporting. Approval under section 35(1)(ii) recognizes MRIH as an other Institution partly engaged in scientific research from 1 April 2004, subject to conditions: sums received must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished by the income tax return due date; and a separate auditor certified statement of donations and amounts applied for research must accompany the audit report.