Research expenditure approval under section 35(2A) for a microbial degradation project sponsored by Indian Petrochemicals Ltd. Approval under Section 35(2A) of the Income tax Act is recorded for the project 'Microbial Degradation of Petro chemical Sludges by Pseudomonas aeruginosa,' sponsored by Indian Petrochemicals Ltd., to be undertaken by Maharaja Sayajirao University, Baroda, with specified commencement and completion months and an estimated outlay; the University's prior approval as an eligible institution under the Income tax Act is also noted.