Approval under Section 35(1)(ii): donations to the trust must fund scientific research and meet audit and reporting requirements. Approval is granted to The Baba Jaswant Singh Trust as an 'other Institution' partly engaged in research, subject to conditions that payments be used for scientific research; research be conducted by faculty or enrolled students; books of account be maintained and audited by a qualified accountant with the audit report filed by the tax return due date; and a separate auditor-certified statement of donations received and amounts applied for scientific research be maintained and submitted with the audit report. The Central Government may withdraw approval for failures to comply with these requirements or if research is not genuine.