Research donation approval under Section 35(1)(ii) subjects donor deductibility to account, audit and reporting compliance. Hyderabad Eye Research Foundation is approved as an institution eligible under clause (ii) of sub section (1) of section 35 for research donation deductibility, subject to maintaining separate accounts for research; submitting audited Income and Expenditure accounts for each approved year to the Commissioner or Director of Income tax (Exemptions) by the return due date or within ninety days; and providing an auditor's certificate specifying amounts received for research eligible for donor deduction and certifying that the expenditure was for scientific research.