Research funding approval under Section 35(1)(ii) requires utilization for scientific research and statutory audit compliance. Approval was granted to Cancer Centre Welfare Home and Research Institute as an 'other Institution' partly engaged in research, subject to conditions: research receipts must be used for scientific research; research must be undertaken by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the return due date; and a separately certified statement of donations and amounts applied for research must accompany the audit report. Approval may be withdrawn on specified failures or cessation of genuine research activity.