Approval under Section 35(1)(ii) conditions donor deduction eligibility: separate accounts, audited statements and auditor certificate required. Approval of M/s Dr. Patani Scientific and Industrial Research as a scientific research association is subject to maintaining separate research accounts, filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director (Exemptions) by the return due date or within ninety days of notification, and including an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was incurred for scientific research.