Approval under Section 35(1)(ii) conditions research donations on separate audited accounts and certified donation statements. Approval is granted to Shriram Scientific and Industrial Research Foundation as an 'other institution' under the relevant tax provision, subject to conditions: sums must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a defined accountant; the audit report must be furnished to the tax authorities by the return due date; and a certified statement of donations and amounts applied to research must accompany the audit report. Approval may be withdrawn for failures to comply with these requirements or if research activities cease or are not genuine.