Scientific research programme approval under section 35(2A) enables a rural rehabilitation study to qualify for tax recognition. A scientific research programme focused on rehabilitating rural physically handicapped children, including domiciliary studies of poliomyelitis and cerebral palsy, has been approved for purposes of subsection (2A) of section 35 of the Income-tax Act. The notification lists the project title, multiple corporate sponsors, sponsorship at Hastimal Sancheti Memorial Trust, Pune, the total project cost and a five-year duration from 1 January 1976 to 31 December 1981; it also records that the Trust was earlier approved for purposes of section 35(1)(ii).