Deduction under Section 35(1)(ii): approval requires separate research accounts, audited filings and auditor certification for eligibility. Approval under Section 35(1)(ii) is granted to M/s Indian Institute of Chemical Engineers for 1-4-2002 to 31-3-2005 as a partly research-engaged educational institution, subject to: maintaining separate research accounts; filing audited Income & Expenditure accounts for each approved year with the Commissioner/Director of Income-tax (Exemptions) by the return due date; and enclosing an auditor's certificate specifying amounts eligible for donor deduction and certifying that expenditures were for scientific research.