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of <h1>Yoga Research Program Approved Under Section 35(2A) of Income-tax Act for Sleep and Neurophysiology Studies</h1> A scientific research program focusing on various aspects of yoga, including its impact on sleep, neurophysiological correlates, and creative intelligence, has been approved under section 35(2A) of the Income-tax Act, 1961. Sponsored by an ashram, the project spans seven years from September 1, 1981, to August 31, 1988, with an estimated cost of Rs. 21.79 crores. The approval is contingent upon maintaining separate accounts, submitting annual returns, and providing audited statements to the Indian Council of Medical Research and the Income-tax Commissioner. The notification's validity is from September 1, 1981, to April 24, 1983.
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