Scientific research programme approval under section 35(2A) establishes tax related eligibility for a sponsored polyester research project. Approval is granted for a scientific research programme under sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6(iv) of the Income tax Rules, 1962: project titled 'Polymer Characteristics and Spinning Performance of Polyesters,' sponsored by M/s. Swadeshi Polytex Limited, implemented by the Indian Institute of Technology, New Delhi, with commencement January 1984 and completion August 1984. The notification also notes IIT New Delhi's standing approval under section 35(1)(ii).