Research-expenditure approval: association recognised with mandatory separate accounts, annual scientific return, and audited research reporting. Approval under section 35(1)(ii) recognises M/s. B. Y. L. Nair Charitable Hospital and T. N. Medical College Research Society as an Association for research deduction purposes, conditioned on maintaining separate research accounts (except where the organisation is an 'Association'), furnishing an annual scientific research return to the Secretary, Department of Scientific and Industrial Research by 31st May, and submitting audited annual and research income and expenditure accounts to designated income-tax exemption authorities and the Department by 31st October, alongside the regular income-tax return; renewal applications should be submitted in triplicate.