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<h1>Research Project 'Alternative to Oil-power Alcohol' Approved Under Section 35(2A) of Income-tax Act, 1961</h1> A scientific research program titled 'Alternative to Oil-power Alcohol' has been approved under sub-section (2A) of section 35 of the Income-tax Act, 1961. Sponsored by a company, the project is hosted at Punjab University, Chandigarh, and spans from February 1, 1980, to December 31, 1984, with an estimated budget of Rs. 33 lakhs. Punjab University is recognized under section 10(2)(xiii) of the Income-tax Act, 1922, as per a notification dated June 4, 1949. The approval was issued by the Secretary of the Department of Science & Technology, New Delhi.