Section 35(1)(ii) approval: scientific research association status granted with mandatory accounting, annual returns and audited accounts. The National Institute of Mental Health and Neuro Sciences, Bangalore, is recognised as a scientific research association under section 35(1)(ii) read with rule 6(ii), subject to maintaining separate accounts for research receipts, furnishing annual returns of scientific research activities to the prescribed Council by 31 May in the prescribed form, and providing an annual audited statement to the Council by 31 May with a copy to the concerned Income tax Commissioner.