Section 35(1)(ii) approval for research donations requires separate audited accounts, timely filings, and auditor certification of eligible receipts and expenditure. Approval under Section 35(1)(ii) is granted to Sri A.M.M. Murugappa Chettiar Research Centre for 1-4-2001 to 31-3-2004 as an institution partly engaged in research, subject to maintaining separate accounts for research, timely submission of audited Income and Expenditure accounts to the Commissioner/Director of Income-Tax (Exemptions) by the due filing date or within 90 days of notification, and provision of an auditor's certificate specifying eligible research receipts and certifying that expenditure was for social science/statistical research.