Section 35(1)(ii) approval requires separate research accounts and audited auditor certification for donor deduction eligibility. Approval is granted to the Tata Institute of Fundamental Research as a scientific research association under Section 35(1)(ii), subject to maintaining separate accounts for research and submitting audited Income & Expenditure accounts for each approved financial year by the later of the return filing due date or ninety days from notification, together with an auditor's certificate specifying amounts received for eligible research donations and certifying that the expenditure was for social science or statistical research.