Scientific research approval under section 35(2A) for rice bran stabilisation project sponsored by industry enables tax recognition. Approval under sub section (2A) of section 35 is granted for a research project on stabilisation and post stabilisation technology of rice bran, sponsored by Hindustan Lever Ltd., to be executed at the Rice Process Engineering Centre, IIT Kharagpur, for a three year period from 1 1 1981 to 29 2 1984 with estimated expenditure of Rs. 2,56,000; IIT Kharagpur is also recorded as recognised for tax purposes by an earlier notification.