Approval under Section 35(1)(ii) permits donations to an approved research institution subject to audit and use conditions. Approval under Section 35(1)(ii) is granted to Muljibhai Patel Society as an 'other Institution' partly engaged in scientific research from 1-4-2006, conditioned on application of funds to scientific research, research being carried out by faculty or enrolled students, maintenance of books audited by a qualified accountant with the auditor's report furnished by the income-tax return due date, and a separately certified statement of donations and amounts applied to research.