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of <h1>Scientific Research Program on Methane Generation Approved Under Section 35(2A) and Rule 6(iv) of Income-tax Act</h1> A scientific research program focusing on optimizing methane generation from plant and animal waste has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961, in conjunction with rule 6(iv) of the Income-tax Rules, 1962. The program, sponsored by a company, will be conducted by an engineering college in Vallabh Vidyanagar. It is scheduled to start on May 1, 1979, and conclude by April 30, 1981, with an estimated cost of Rs. 60,000. The college is also approved under section 35(1)(ii) of the Income-tax Act, as per a prior notification from January 6, 1979.
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