Research programme approval under section 35(2A) enables tax recognition subject to annual reporting and institutional compliance requirements. Approval by the prescribed authority under sub-section (2A) of section 35 was granted for a research programme, conditional on the hosting institution submitting annual reports and returns to the authority for review of donations received and expenditure incurred exclusively for the programme. The project, concerning rehabilitation methods for rural physically handicapped children, is sponsored by multiple corporate donors and hosted at Hastimal Sancheti Memorial Trust, Poona, which holds prior institutional approval for research deduction purposes.