Research expenditure approval under statutory provision enables sponsored sunflower growth study at Saurashtra University with corporate funding. Approval under the tax provision for research expenditure is granted for a biophysical study of sunflower growth and yield, sponsored by Hindustan Lever Ltd. and to be conducted at Saurashtra University (Department of Biosciences), Rajkot, with approval recorded by the Indian Council of Agricultural Research; the project runs for three years from 1-1-1980 with an estimated expenditure and Saurashtra University is already recognized as an approved host institution.