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<h1>Scientific Research Project on Polyesters Approved Under Section 35(2A) of Income-tax Act, 1961</h1> A scientific research program titled 'Polymer Characteristics and Spinning Performance of Polyesters' has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. Sponsored by a company in Ghaziabad, the project is being implemented by the Indian Institute of Technology, New Delhi. The research commenced in January 1984 and is scheduled for completion in August 1984, with an estimated budget of Rs. 65,000. The Indian Institute of Technology, New Delhi, is recognized under section 35(1)(ii) of the Income-tax Act, as per a notification from the Ministry of Finance dated September 25, 1976.