Research programme approval under section 35(2A) confirms tax-qualified status for the named sponsor and research institute. Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income-tax Act, 1961, for the project 'Utilisation of high magnesia and high silica limestones of Birmitrapur area for cement manufacture,' sponsored by M/s. Bisra Stone Lime Company Ltd. and to be undertaken by the Cement Research Institute of India, with specified commencement and completion dates and an estimated outlay. The Cement Research Institute of India is recorded as an approved research institution for purposes of the Act.