Approval under section thirty-five requires research use, audited accounts and donor statements; non-compliance triggers withdrawal. Approval under section 35 was granted to Iladevi Cataract & Intraocular Lens Research Centre as an 'other Institution' partly engaged in research, subject to conditions: research receipts must be used for scientific research; research must be conducted by faculty or enrolled students; separate books for research receipts and expenditures must be maintained and audited by a qualifying accountant with the audit report furnished to the tax officer by the return due date; and a separate auditor-certified statement of donations and amounts applied to research must accompany the audit report. The Central Government may withdraw approval for failures to comply with these requirements or if research ceases or is not genuine.