Approved scientific research association status conditioned on separate research accounts and annual audited returns to prescribed authorities. The Association for the Welfare of Persons with a Mental Handicap in Bombay was approved as a scientific research association under section 35(1)(ii) on condition that it maintain a separate account for medical research, furnish annual scientific research returns to the prescribed council by 31st May each year in the required form, and furnish an annual audited statement of accounts to the council by 31st May each year while sending a copy to the concerned income-tax commissioner; approval is effective for a specified two-year period.