Approval under section 35(1)(ii) grants research-institute recognition subject to separate accounts and annual returns by prescribed deadlines. Approval under section 35(1)(ii) recognises Usha Scientific Research Institute, Calcutta, as an 'Association' in other natural or applied sciences (excluding agriculture/animal husbandry/fisheries and medicines) on condition that it maintains separate accounts for research receipts, furnishes annual scientific research returns to the prescribed authority by 30 April each year in prescribed forms, and submits its annual return and statement of accounts to the Commissioner of Income-tax, Calcutta; the approval is effective for a three-year period from 1 April 1980 to 31 March 1983.