Approval under Section 35(1)(ii) for research institutions requires separate accounts and audited reports or faces withdrawal. Dalmia Institute of Scientific and Industrial Research, Rajgangpur is approved as an other institution for purposes of clause (ii) of sub section (1) of section 35 effective 1 4 2003, subject to conditions: funds must be used for scientific research conducted by faculty or enrolled students; separate books of account must be maintained for research receipts and applications; an auditor's report by an authorised accountant and a certified statement of donations applied to research must be furnished with the income tax return; failure to maintain accounts, furnish reports, or to carry on genuine research, or other non compliance, may lead to withdrawal of approval.