Section 35(1)(ii) approval requires audited research accounts and auditor certification for donor deduction eligibility. M/s Diabetes Research Centre Foundation is approved as a scientific research association for Section 35(1)(ii) for 1-4-2004 to 31-3-2007. Conditions: maintain separate accounts for research; annually submit audited Income & Expenditure accounts for research to the Commissioner/Director of Income Tax (Exemptions) by the return filing due date; and furnish an auditor's certificate specifying amounts received eligible for donor deduction and certifying that expenditure was for scientific research.