Scientific research approval under section 35(2A) enables tax recognition for a sponsored jute genetics project. Approval under section 35(2A) of the Income-tax Act, 1961 (read with rule 6(iv) of the Income-tax Rules, 1962) is given to a research project on cyto- and chemo-genetics of male-sterile jute, sponsored by Hindustan Lever Ltd., to be conducted at Bidhan Chandra Krishi Viswa Vidyalaya for three years from 1 April 1980, with the estimated expenditure recorded; the institution is noted as previously approved under the Act for research-related tax recognition.