Research project approval under section 35(2A) secures tax recognition for sponsored agricultural research and approved institutions. The Indian Council of Agricultural Research approved specified agricultural research projects for purposes of sub-section (2A) of section 35 of the Income tax Act, 1961, covering studies on fodder crop and grassland management in saline wastelands and evaluation of non conventional forages from semi arid regions. Sponsors include a consortium of companies with Bhartiya Agro Industries Foundation as the sponsoring institution at Urli Kanchan, Pune; the projects run for five years from 1 October 1980 with an estimated aggregate expenditure, and the Foundation is noted as approved under section 35(1)(ii).