Scientific research approval under section 35(2A) confirms eligibility of a two-year dairy cattle feed project for tax provisions. Approval under section 35(2A) of the Income-tax Act, 1961, is notified for a two-year scientific research project titled Development of Economic Concentrate Mixtures using exclusively unconventional food ingredients for dairy cattle, sponsored by Hindustan Lever Limited and undertaken at Andhra Pradesh Agricultural University, Hyderabad, effective from 1-6-1980, with an estimated expenditure stated; the University is noted as previously approved under the Act's research-institution approval provision.