Approval as scientific research association under section 35(1)(ii) subject to separate research accounts and annual returns. Kanora Seva Kendra, Calcutta is approved as a scientific research association under section 35(1)(ii) of the Income-tax Act on condition that it maintain a separate account for sums received for medical research and furnish annual returns of its scientific research activities to the certifying Council by 31st May each year in the prescribed form.