Approval under Section 35(1)(ii): donor tax deductions allowed where institute keeps separate research accounts and audit certificates. Approval under Section 35(1)(ii) is granted to M/s Central India Institute of Medical Sciences, Nagpur, as a 'University, College or other Institution' partly engaged in research, subject to conditions: maintain separate accounts for research; submit audited Income & Expenditure accounts for research to the tax authority by the return due date; and provide an auditor's certificate specifying donor eligible amounts and certifying that the expenditure was for scientific research.