Technical know-how eligibility under section 80MM limits approved agreements to manufacturing, processing or plant installation technologies. Section 80MM approval is limited to agreements providing technical know-how that enables manufacture or processing of goods or the design, installation or erection of plant and machinery. Agreements solely about management, sales, finance, accounts, market studies, or reports prepared to obtain financial assistance do not qualify. Feasibility or project reports assessing techno economic viability qualify only if the objectives relating to qualifying items have matured.