Approval under Section 35(1)(ii) for research institutions requires use of donations for scientific research and strict audit reporting. Approval under Section 35(1)(ii) was granted to the Regional Cancer Centre as an other institution partly engaged in research, subject to conditions: payments must be used for scientific research; research conducted by faculty or enrolled students; books of account maintained and audited with the audit report filed 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.