Scientific research programme approval enables specified sponsored projects for tax recognition and compliance under income tax law. Approval is granted for two scientific research programmes under sub-section (2A) of section 35 of the Income-tax Act, 1961, naming the projects, sponsor (M/s. Reckitt & Colman of India Ltd.), implementing laboratory (Indian Institute of Science, Bangalore), proposed commencement and anticipated completion dates, and estimated outlays; the Institute's prior institutional approval under the income-tax statutory regime is also recorded.