Research expenditure approval under section 35(1)(ii) conditions institutional recognition on accounting and reporting compliance. Approval is granted to the Centre for Regional Ecological and Science Studies in Development Alternatives, Calcutta as an institution for research related tax recognition under clause (ii) of sub section (1) of section 35, conditional on maintaining separate accounts for non agricultural research receipts, furnishing an annual scientific activity return to the prescribed authority by 30 April, and submitting annual returns and statements of accounts to the Commissioner of Income tax, Calcutta; the approval is effective for a defined three year period.