Research approval under section 35(2A) permits fungicide persistence studies with sponsor and institutional validation. Approval is granted for a scientific research programme under sub-section (2A) of section 35 of the Income tax Act, 1961 for a project on persistence of fungicides in soil related to apple root rot and collar rot, sponsored by Hindustan Lever Limited and undertaken at Himachal Pradesh Krishi Vishva Vidyalaya, Solan, for three years from 1 August 1981 with the stated estimated cost; the university is recorded as approved under section 35(1)(ii).