Scientific research association approval under section 35(1)(ii) requires separate research accounts and annual returns by 31 May. Approval is granted to the Indian Academy of Cytologists, New Delhi as a scientific research association for Income-tax purposes, subject to maintenance of a separate account for sums received for medical research and submission of an annual return of scientific research activities to the prescribed authority by 31st May each year; the approval is effective from 20-6-1978 to 19-6-1980.