Approval under Section 35(1)(ii) requires separate research accounts, audited I&E filing, and an auditor's certificate for research funding. Approval is granted to the Centre for Research in Mental Retardation (CREMERE) as an institution under Section 35(1)(ii) for the period 1-4-2003 to 31-3-2006, subject to maintenance of separate accounts for research; filing the audited Income & Expenditure account for each approved year with the Commissioner/Director of Income Tax by the return filing due date or within 90 days of the notification; and furnishing an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.