Research-deduction status requires audited research accounts, timely filing and auditor certificate enabling donors to claim deductions. Approval under Section 35(1)(ii) is granted to Charutar Vidya Mandal as an institution partly engaged in research, subject to conditions: maintain separate research accounts; submit audited Income & Expenditure accounts for each approved year to the tax authority by the return due date or within ninety days of notification; and include an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that the expenditure was for scientific research.