Scientific research programme approval under section 35(2A) confers recognised sponsored-project eligibility and specifies implementing lab and term. Approval is notified under section 35(2A) of the Income-tax Act, read with rule 6, for the project 'Synthesis of Cytoplasmic Hybrids of Brassica Species' sponsored by M/s Hindustan Lever Ltd., implemented by Bose Institute, Calcutta, with commencement 1 February 1984, completion 31 January 1987, and an estimated outlay; Bose Institute is recorded as approved under section 35(1)(ii) and eligible to undertake sponsored projects, with the approval valid up to 29 February 1984.