Research programme approval under section 35(2A) confirms eligibility for tax treatment where sponsor and implementing lab conditions are met. Approval is recorded of a specific scientific research programme for the purposes of section 35(2A) of the Income-tax Act, 1961, identifying the project title, sponsor, implementing laboratory, commencement and completion dates, and estimated outlay, thereby delimiting authorised research activity and the period for qualifying expenditure. The implementing laboratory's prior recognition under section 10(2)(xiii) of the Income-tax Act, 1922 is noted, and the notification cites its administrative reference for the approval under the Income-tax Rules governing research approvals.