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<h1>Research on Methanol as Fuel Substitute Approved Under Section 35(2A) of Income-tax Act, 1961</h1> A scientific research program titled 'Methanol as a Part Substitute Fuel for Internal Combustion Engines' has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. Sponsored by Gujarat State Fertilizers Co. Ltd., the research will be conducted by the Institute of Petroleum, Dehradun, a unit of CSIR. The project is scheduled to commence in October 1977 and conclude in April 1979, with an estimated expenditure of Rs. 1,95,000. The approval was notified by the Secretary of the Department of Science & Technology, New Delhi, under Notification No. S.O.3996 dated September 3, 1977.