Tax deduction for scientific research contributions-approval conditioned on separate accounts, audited statements and auditor certification. Approval under Section 35(1)(ii) is granted subject to maintaining separate accounts for research activities; submitting, for each approved year, an audited Income & Expenditure account by the return filing due date or within the prescribed period from notification; and enclosing an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.