Approval under Section 35(1)(ii) requires separate research accounts and audited certificates for donor-eligible deductions. Himalayan Institute Hospital Trust has been approved for the purpose of Section 35(1)(ii) read with Rule 6 as an institution partly engaged in research for 1 4 2004 to 31 3 2007, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director (Exemptions) by the due filing date or within 90 days of the notification, and furnishing an auditor's certificate specifying donor eligible research receipts and certifying that the expenditure was for scientific research.