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<h1>Research on Synthetic Amino Acids Approved Under Sec 35(2A) of Income-tax Act; Rs. 89,000 Budget Allocated</h1> A scientific research program focused on the synthetic production of amino acids has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. The project is sponsored by a corporation and conducted at a college in Madras. The research duration is from September 1, 1981, to August 31, 1983, with an estimated expenditure of Rs. 89,000. The college is also recognized under section 35(1)(ii) of the Income-tax Act, as per a previous notification dated October 27, 1979.