Approval under Section 35(1)(ii) permits donor deductions for scientific research subject to audit, reporting and compliance requirements. Approval is granted to The Arya Vaidya Sala, Kottakal, as an approved institution for research-related donations effective 1-4-2005, subject to utilization of sums for scientific research conducted by its faculty or enrolled students, maintenance of books of account, annual audit by a qualified accountant with timely filing of the auditor's report, and provision of a separate auditor-certified statement of donations received and amounts applied for scientific research; approval may be withdrawn for failures to comply with these conditions or if research activities are not genuine.