Approval under Section 35(1)(ii): donors' deduction permitted subject to separate research accounts and auditor certification. Approval under Section 35(1)(ii) is granted to The Voluntary Health Services, Chennai as an institution partly engaged in research for 1-4-2003 to 31-3-2006, subject to conditions: maintain separate accounts for research; submit audited Income and Expenditure accounts for research each approved year to the Commissioner/Director by the income tax return due date or within 90 days of the notification, whichever is later; and supply an auditor's certificate specifying amounts received for scientific research eligible for donor deduction and certifying that expenditure was for scientific research.