Scientific research approval under section 35(2A): project qualifies for tax recognition subject to accounts, returns and audited filings. Approval is granted for a scientific research programme by Swasthiyog Prastisthan Charitable Trust, Miraj, for the purposes of section 35(2A) of the Income-tax Act, 1961, detailing project title, five-year duration, sponsor, and estimated budget. The approval is conditional on maintaining separate project accounts, furnishing annual project returns to the Council by 31st May in a prescribed form, and providing an annual audited statement to the Council and the concerned Income-tax Commissioner by that date.