Research exemption approval requires separate research accounts, annual DSIR return and submission of audited research accounts. Approval under clause (ii) of section 35(1) is granted to Manovikas Kendra Rehabilitation and Research Institute for the Handicapped as an Institution, subject to maintaining separate books for research, filing an annual return of scientific research activities to the Secretary, DSIR by 31st May, and submitting by 31st October each year audited annual accounts and audited income & expenditure accounts for the research activities to the DGIT (Exemption), Secretary DSIR, and the Commissioner/Director of Income-tax (Exemptions), in addition to the income-tax return.