Research approval under Section 35(1)(ii) permits donor deductions subject to audit, certified donation statements, and compliance. Approval under Section 35(1)(ii) recognizes the college as eligible from 1 April 2006, subject to conditions: sums must be used for scientific research; research conducted by faculty or enrolled students; maintenance of books of account and an auditor's report furnished to the tax authority by the income tax return due date; and a separate auditor-certified statement of donations received and amounts applied for scientific research must accompany the audit report.