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of <h1>Scientific Research on Cold-Climate Rice Varieties Approved Under Section 35(2A) of Income-tax Act 1961</h1> A scientific research program focused on improving native rice varieties adapted to cold climates has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. Sponsored by a corporation based in Bombay, the project is implemented by the University of Agricultural Science in Bangalore. It commenced on November 1, 1983, and is set to conclude on October 30, 1986, with a duration of three years and an estimated budget of Rs. 2.30 lakhs. The university is recognized under section 35(1)(ii) of the Income-tax Act as per a prior notification from the Ministry of Finance.
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