Scientific research programme approval under section 35(2A) enables recognition of sponsored research expenditure for a drug synthesis project. Approval under sub-section (2A) of section 35 of the Income-tax Act is recorded for a scientific research programme to develop new methods for synthesis of receptor drugs, sponsored by a chemical and pharmaceutical company and implemented by a national laboratory, with specified commencement and completion dates, an estimated outlay, and a stated present validity period; the implementing laboratory is noted as previously approved under earlier income-tax provisions.