Approval under section 35(1)(ii) imposes research accounting and audited certification requirements for donor deductions compliance required. Approval is granted to M/s Institute of Kidney Diseases & Research Centre as an institution partly engaged in research, subject to maintaining separate accounts for research, submitting audited Income and Expenditure accounts for each approved year to the tax exemption authority by the due filing date or within ninety days of the notification, and furnishing an auditor's certificate specifying amounts received for research eligible for donor deductions and certifying that the expenditure was for scientific research.