Approval under Section 35(1)(ii) requires separate research accounts, audited statements and auditor certificates for donor deduction eligibility. Approval under Section 35(1)(ii) is granted to the Medical Research Centre of Bombay Hospital Trust for a specified period as an institution partly engaged in research, subject to maintaining separate research accounts, filing audited Income and Expenditure accounts for each approved year by the return due date or within 90 days of notification, and furnishing an auditor's certificate specifying deductible research contributions and certifying that expenditures were for social science/statistical research.