Approval under Section 35(1)(ii) grants scientific research association status, subject to audit, donation reporting, and genuine research. Approval is granted to Aravind Medical Research Foundation as a scientific research association effective 1-4-2005, subject to conditions: the sole objective must be scientific research carried out by the organization; maintenance of books of account and audit by a qualified accountant with the audit report furnished to the tax authority by the return due date; and maintenance of a separate auditor-certified statement of donations received and amounts applied for scientific research, furnished with the audit report. Approval may be withdrawn for failure to comply with these requirements or if research is not genuine.