Scientific research programme approval enables tax-favoured treatment for an effluent-for-irrigation research project sponsored by industry. Approval is granted for the scientific research programme 'Utilisation/Treatment of Effluent for Irrigation' sponsored by Harihar Polyfibres and to be undertaken by the University of Agricultural Sciences, Bangalore for a continuous three-year period commencing mid-1978, with an estimated expenditure noted; the executing institution is confirmed as an approved research institution under the relevant tax provision.