Approval under Section 35(1)(ii) permits donor deductions subject to separate accounts, audited accounts and auditor certification. Approval under Section 35(1)(ii) is granted to M/s National Institute of Advanced Studies as an institution partly engaged in research, making donations eligible for deduction subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for research to the tax authority by the filing due date or notification period; and include an auditor's certificate specifying amounts received for eligible scientific research donations and certifying expenditure for social science/statistical research.