Approval under Section 35(1)(ii) granted to Institution of Engineers subject to separate research accounts and auditor certification requirements. Approval under Section 35(1)(ii) is granted to The Institution of Engineers (India) as an Institution for donor deductions for scientific research, subject to maintaining separate accounts for research, submitting audited Income & Expenditure accounts for approved research to the Commissioner/Director (Exemptions) by the return due date or within ninety days of the notification, and furnishing an auditor's certificate specifying amounts eligible for donor deduction and certifying that expenditure was for scientific research.