Research programme approval under section 35(2A) recognizes a sponsored synthetic amino acids project for tax benefit. Approval is granted for a scientific research programme on synthetic production of amino acids for the purposes of subsection (2A) of section 35 of the Income-tax Act, read with the relevant rule; the notification names the corporate sponsor, the hosting institution, sets the project period from 1 September 1981 to 31 August 1983, and records the estimated expenditure, and notes the institution's prior approval under section 35(1)(ii).