Research association approval under Section 35(1)(ii) requires separate research accounts and audited auditor certification for donor deductions. Approval is granted to M/s Electrical Research & Development Association, Mumbai as a scientific research association for the specified period, subject to maintaining separate accounts for research; submitting audited Income & Expenditure accounts for approved research to the jurisdictional Commissioner/Director (Exemptions) by the later of the return due date or ninety days from notification; and enclosing an auditor's certificate specifying amounts received that qualify donors for deduction and certifying that reported expenditures were for scientific research.