Scientific research programme approval under section 35(2A) recognises Vapour Liquid Equilibria project with IIT Bombay as implementing lab. Approval is granted under the Income tax Act research provision, read with the Income tax Rules, for the Vapour Liquid Equilibria programme sponsored by Engineers India Ltd., to be implemented by the Indian Institute of Technology, Bombay, with commencement and completion dates specified and an estimated project outlay recorded; the notification also notes IIT Bombay's prior institutional recognition under the income tax institutional approval provision.