Scientific research approval enables section 35(2A) tax benefits for a sponsored coatings project at an approved institution. Approval under section 35(2A) of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) is notified for a sponsored scientific research programme-Study of Parameters for Optimum Selective Coatings Properties for Black Nickel and Black Chrome Surfaces-sponsored by M/s. Jyoti Limited and to be carried out at Birla Vishvakarma Mahavidyalaya, with stated commencement and completion dates and an estimated outlay; the host institution is also recorded as approved under section 35(1)(ii).