Research programme approval under Section 35 permits tax recognition of specified projects, subject to separate accounts and annual audited returns. Approval under Section 35(2A) is granted for five specified yoga-related research projects sponsored by the Aparna Asrama and funded by donations, scheduled for seven years from 1 September 1981. The approval is conditional on maintaining separate project accounts, furnishing annual returns to the Council by 31 May, and supplying annual audited statements to the Council and the Income-tax Commissioner by 31 May. The notification's validity is limited to 1-9-1981 through 24-4-1983.