Approval of research institutions under section 35(1)(ii) confirms their recognition for statutory income tax research treatment. The Indian Council of Agricultural Research, as the prescribed authority under clause (ii) of sub section (1) of section 35 of the Income tax Act, has approved a list of named agricultural and allied research institutes for recognition under that provision; the notification specifies the institutes by name and declares an operative commencement date for that recognition to guide administrative application of the statutory tax treatment.