Research institution approval under section 35 requires separate research accounts, annual DSIR returns and audited tax submissions. The organisation is approved as a notified Institution under clause (ii) of sub section (1) of section 35 for 1 April 2000-31 March 2002, subject to maintaining separate books for research, filing an annual scientific research return to the Secretary, Department of Scientific & Industrial Research by 31 May, and submitting audited annual accounts and audited income & expenditure accounts for research to the Director General of Income tax (Exemptions), the Secretary, DSIR, and the Commissioner/Director of Income tax (Exemptions) by 31 October each year, alongside the return to the designated assessing officer.