Scientific research programme approval recognized for tax deduction eligibility for sponsored university research projects under income tax law Approval is granted for two scientific research programmes under sub-section (2A) of section 35 of the Income-tax Act, 1961, read with rule 6(iv) of the Income-tax Rules, 1962: 'Pelletising of Alumina' and 'Grain refinement in Aluminium alloys', sponsored by Indian Aluminium Co., Calcutta and carried out at the Maharaja Sayajirao University of Baroda. The University is recorded as an approved institution under section 35(1)(ii), and the notification specifies commencement and completion periods and estimated outlays for each project.