Approval under section 35(1)(ii): institution eligible for research linked tax recognition subject to audit and compliance. Schieffelin Leprosy Research and Training Centre is approved as an other Institution partly engaged in scientific research under clause (ii) of sub section (1) of section 35, effective 1 April 2001, subject to utilisation of receipts for scientific research, conducting research through faculty or enrolled students, maintaining books and annual audit by a qualified accountant with timely submission of the audit report, and maintaining an auditor certified statement of donations and amounts applied to research; approval is withdrawable for failures to comply with these conditions or for cessation or non genuineness of research activity.