Research institution approval under Section 35(1)(ii) enables tax-deduction eligibility subject to audit and utilisation conditions. Approval is granted to Vivekananda Institute of Biotechnology for purposes of Section 35(1)(ii), read with Rules 5C and 5E, effective 1 April 2005, as an other Institution partly engaged in research, subject to conditions that payments be utilised for scientific research; research be conducted by faculty or enrolled students; books of account be maintained and audited with the audit report furnished by the return due date; and a separate, auditor-certified statement of donations received and amounts applied for research accompany the audit report.