Approval under Section 35(1)(ii) enables donor deduction eligibility subject to separate accounts, audited filings and auditor certificates. Approval under Section 35(1)(ii) recognises Sitaram Bhartia Institute as partly engaged in research and conditions eligibility for donor deductions on three requirements: maintaining separate research accounts; submitting audited Income and Expenditure accounts for each approved year to the tax authority by the filing due date or within the notice period; and furnishing an auditor's certificate specifying amounts received for qualifying research donations and certifying that expenditure related to eligible research.