Scientific research programme approval under section 35(2A) enables tax-relief eligibility for a sponsored effluent-treatment project. A scientific research programme has been approved for purposes of s.35(2A) of the Income-tax Act, 1961, for secondary treatment of effluents sponsored by Hindustan Organic Chemicals Ltd., to be executed at an approved research institute; the notification records commencement and completion dates, estimated cost, and confirms the executing institute's prior approval as a recognised research unit.