Research programme approval under section 35(2A) recognises tax-related R&D for Solanum khasianum breeding and cultivation. Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, for improvement of Solanum khasianum by selection and hybridisation, including evaluation of strains, selection of elite strains, pilot cultivation for seed production and establishment of cultivation practices. The project is sponsored by a private company and to be undertaken by the University of Agricultural Sciences, Bangalore, with specified commencement and completion dates and an estimated expenditure; the University also holds prior approval under section 35(1)(ii).