Approval under Section 35(1)(ii) requires separate research accounts, audited filings, and auditor certification for qualifying donations. Banaras Hindu University is approved as an eligible university partly engaged in research for donor deductions; it must maintain separate research accounts, file audited Income and Expenditure accounts for each approved year by the return filing due date or within ninety days from the notification, and include an auditor's certificate specifying amounts received for qualifying scientific research and certifying that expenditures were for scientific research.