Approval under Section 35(1)(ii) secures tax-deduction eligibility for donations to approved scientific research association, subject to audit and reporting. Approval under Section 35(1)(ii) was granted to M/s Centre for Liquid Crystal Research as a scientific research association for the specified period, conditioned on maintaining separate accounts for research activities and submitting audited Income & Expenditure accounts and auditor certificates to substantiate amounts received for scientific research and that expenditures were for scientific research.