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<h1>Scientific Research Program Approved Under Section 35(2A) of Income-tax Act for University of Poona's Five-Year Study Plan</h1> A scientific research program has been approved under section 35(2A) of the Income-tax Act, 1961. The program, to be conducted at the University of Poona, spans approximately five years and includes 15 projects with an estimated total cost detailed for each. Projects cover various studies such as surface analysis, thin film properties, laser interferometry, electron beam techniques, ion implantation, and neutron activation analysis, among others. The University of Poona is recognized under section 35(1)(ii) of the Income-tax Act, as per a previous notification by the Ministry of Finance.