Section 35(1)(ii) approval for research donations requires separate accounts, audited returns and auditor certification. Approval under Section 35(1)(ii) is granted to M/s P.S.G. College of Technology as an other Institution partly engaged in research, subject to maintaining separate accounts for research activities, submitting audited Income & Expenditure accounts to the tax authority by the statutory filing deadline or within a specified period after notification, and enclosing an auditor's certificate identifying donor-eligible receipts and certifying that expenditure was for scientific research.