Scientific research approval under income-tax provisions enables tax recognition for an IISc sponsored wind tunnel chimney stability programme. Approval is granted for a scientific research programme under section 35(2A) of the Income-tax Act, 1961, recognising the 'Acredynamic Stability test of two tall Chimneys (wind tunnel experiments)' sponsored by Indian Petrochemical Corporation Ltd. and undertaken at the Indian Institute of Science, Bangalore, with commencement in May 1974 and completion in May 1975. The Institute is noted as having prior approval under the statutory framework for research institutions.