Approval under section 35 requires institution to use funds for social science research and file annual reports. Approval was granted to V. Santaram Motion Picture Scientific Research and Cultural Foundation for purposes of the Income-tax Act research contribution clause, effective 1-4-1981 to 31-3-1984, subject to conditions that funds collected under the exemption be used exclusively for promotion of social science research, that separate accounts be maintained for those funds, and that annual reports on collections and utilisation be submitted to the Indian Council of Social Science Research.