Scientific research programme approval under tax provision recognises a sponsored project at an approved research institute for tax benefits. Approval is granted for a scientific research programme developing know how for synthetic fat liquors, sponsored by a corporate entity and carried out at a central leather research institute; the notification records sponsor, executing institution, commencement and completion dates, estimated outlay, and confirms the executing institute's prior approval under income tax law, thereby recognising the project for the statute's research related tax regime.