Approval under Section 35(1)(ii) for research donations requires separate accounts and audited certificates and timely filings. The Foundation for Revitalisation of Local Health Traditions, Bangalore is approved under Section 35(1)(ii) as an 'other Institution' partly engaged in research from 1-4-2006 to 31-3-2009. Conditions require separate accounts for research, submission of audited Income & Expenditure accounts for each approved year to the tax exemption authority by the return due date or within 90 days of the notification (whichever is later), and an auditor's certificate specifying amounts received for research eligible for donor deduction and certifying that expenditure was for scientific research.