Approval under section 35(1)(ii): institutional research recognition requires separate accounts, annual research returns and annual accounts filing. Approval under section 35(1)(ii) is granted to Birla Vishvakarma Mahavidyalaya, Vidyanagar, as an 'Association' for research in other natural and applied sciences (excluding agriculture, animal husbandry, fisheries and medicines), subject to maintaining a separate account for research receipts, furnishing annual research activity returns to the prescribed authority by 30 April each year, and submitting annual accounts and a balance-sheet to the Commissioner of Income-tax by 30 June; approval effective for three years from 13-11-1981 to 12-11-1984.