Approval under section 35(1)(ii) granted to a research institute, conferring tax-recognition for a specified two-year period. Shri Ganesh Research Institute, Delhi is recognized by the prescribed authority under section 35(1)(ii) of the Income-tax Act; this formal approval qualifies the institution for the statute's research-related tax treatment and is effective for a specified two-year period from 1 April 1979 to 31 March 1981.