Scientific research programme approval enables tax deduction eligibility under section 35 of the Income-tax Act. Approval under section 35(2A) of the Income-tax Act was notified for a sponsored research project on qualification of hydraulic components for seismic application, sponsored by M/s. Vickers Sperry of India Ltd., implemented by Indian Institute of Technology, Madras, with proposed dates from September to December 1983 and an estimated outlay noted; IIT Madras is also approved under section 35(1)(ii) and eligible to undertake sponsored research projects.