Research expenditure approval under section 35(2A) - project sanctioned with sponsor and approved institution specified. Approval is granted for a scientific research programme for tax recognition of research expenditure under the Income-tax Act, naming the project title, the sponsoring private entity, the academic institution conducting the research, the estimated project budget and a three-year duration commencing on the stated date. The conducting institution is separately recorded as an approved research institution for income-tax purposes, and the notification situates the approval within the statutory and rule-based framework that governs tax treatment of scientific research programmes.