Scientific research approval under section 35(2A) requires separate project accounts and annual audited returns for compliance. Approval is granted for two scientific research programmes under section 35(2A) with a five-year duration and estimated expenditure. Approval is conditional on maintaining a separate project account, filing annual project returns to the Council by 31 May in prescribed form, and furnishing the annual audited statement of accounts to the Council by 31 May and to the concerned Income-tax Commissioner. The approval is valid only until the specified expiry date.