Scientific research approval under section 35(2A): Clofazimine process project approved with designated sponsor, lab, and funding. Approval under section 35(2A) of the Income-tax Act, 1961 was granted for a scientific research programme to develop a process for Clofazimine on a one-kilogram scale; the notification names the sponsor and the implementing laboratory, specifies commencement and completion dates, and states the estimated project outlay, and records that the implementing institute is a unit with prior statutory approval under the income-tax framework for research institutions.