Scientific research programme approval under section 35(2A) confirms tax-recognised sponsored project with specified implementing laboratory and timeframe. Approval is granted under section 35(2A) of the Income-tax Act, 1961 for a scientific research programme on ethylene oxide and ethylene glycol process development; the notification specifies the sponsoring entity, the designated implementing laboratory (a recognised public research unit), commencement and completion dates, and the estimated outlay, establishing the project's eligibility for research-linked tax recognition under the Act and applicable rules.