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<h1>Research Program on High Magnesia and Silica Limestone for Cement Approved Under Section 35(2A) of Income-tax Act</h1> A scientific research program focusing on the utilization of high magnesia and high silica limestones from the Birmitrapur area for cement manufacturing has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. The program is sponsored by a company and will be conducted by the Cement Research Institute of India in New Delhi. The project is scheduled to start on August 16, 1978, and is expected to conclude by April 15, 1979, with an estimated cost of Rs. 86,000. The Cement Research Institute of India is recognized under section 35(1)(ii) of the Income-tax Act.