Scientific research programme approval under section 35(2A) confirms sponsored project recognition and institutional eligibility for tax treatment. Approval under sub section (2A) of section 35 records recognition of the sponsored scientific research project 'Standardisation of Methodology for the development of antiprotozoal drugs & vaccines,' names the sponsor and host institution, and specifies commencement, completion and estimated outlay, thereby establishing the project's qualification for purposes of that provision. Jadavpur University is also confirmed as an approved institution under section 35(1)(ii), supporting its eligibility for treatment of research expenditures under the Income tax Act.