Approval under section 35(1)(ii) conditions tax-deduction eligibility on audited accounts and donation accounting compliance. Approval is granted to the Centre for Economic and Social Studies as an other Institution for research-related donations from 1 April 2001, subject to utilisation of sums for social science research, conduct of research by faculty or enrolled students, maintenance of books of account, audit by a qualified accountant with the audit report filed by the income-tax return due date, and a separately certified statement of donations and amounts applied to research accompanying the audit report.