Approval under Section 35(1)(ii) permits tax favourable donations if approved institution uses funds for bona fide scientific research. Approval under Section 35(1)(ii) is granted to Ashoka Trust as an 'other institution, partly engaged in research' subject to conditions: payment sums must be used for scientific research; research must be carried out by faculty or enrolled students; books of account must be maintained and audited by a specified accountant with the audit report furnished to the tax authority by the return due date; and a separate auditor certified statement of donations received and amounts applied for research must accompany the audit report. The Central Government may withdraw approval for specified noncompliance or cessation of genuine research activity.