Approval under Section 35(1)(ii) imposes research accounting, audited filings and auditor certification for donor deduction eligibility. Approval under Section 35(1)(ii) was granted to Vivekananda Institute of Bio-technology for 1.4.2002-31.3.2005 as a university/college partly engaged in research, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the Commissioner/Director of Income-tax (Exemptions) by the return due date or within 90 days of notification, and enclosing an auditor's certificate specifying donor-eligible research receipts and certifying that expenditure was for scientific research.