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of <h1>Scientific Research on Diesel Engines Using Gobar Gas Approved Under Section 35 of Income-tax Act, 1961</h1> Scientific research programs have been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. The Secretary of the Department of Science & Technology, New Delhi, has authorized a project titled 'Testing of INDECPHIW Diesel Engines Using Gobar Gas as Fuel,' sponsored by an Indian diesel engine company in Calcutta and conducted at the Indian Institute of Technology, Bombay. The project commenced on June 1, 1977, and is scheduled for completion by July 31, 1978, with an estimated cost of Rs. 20,000. The Indian Institute of Technology, Bombay, is recognized under section 35(1)(ii) of the Income-tax Act.
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