Approval under section 35(1)(ii) requires research utilisation, audit and certified donation reporting as conditions for tax recognition. Approval under section 35(1)(ii) was accorded to the Pushpawati Singhania Research Institute as an 'other Institution' partly engaged in research, effective 1-4-2001, subject to conditions: utilisation of sums for scientific research; research performed by faculty or enrolled students; maintenance of books of account and an audit by a qualified accountant with the audit report furnished to the appropriate tax officer by the return due date; and a separate auditor-certified statement of donations and amounts applied for research accompanying the audit report. Approval may be withdrawn for failures in accounts, audit, reporting, genuine research activity, or compliance with the governing provisions.