Approval under Section 35(1)(ii) enables research-donation tax deductions subject to accounting and audit conditions. Approval under Section 35(1)(ii) is granted to M/s Marathwada Medical and Research Institute, Aurangabad as a University/College or institution partly engaged in research, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for research to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date or within 90 days of the notification (whichever is later), and furnishing an auditor's certificate specifying amounts received for eligible research donations and certifying that expenditure was for scientific research.