Scientific research approval enables tax treatment for a sponsored R&D project with specified project period and budget. Approval is notified of a scientific research programme for purposes of the Income-tax Act provision addressing research expenditure. The project, Development of Synthetic Thickeners for Pigment Printing and Adhesives for Flat-Head Printing, is sponsored by a private chemical company and executed at Ahmedabad Textile Industries Research Association, with specified commencement and completion dates and an estimated outlay for the approved period.