Research programme approval under section 35(2A) enables sponsored university project on artificial sweetening agents to qualify for tax deduction. Approval is granted for a specific scientific research programme on dihydrochalcones as artificial sweetening agents for purposes of section 35(2A) of the Income-tax Act, read with the Income-tax Rules; the notification records sponsor, implementing university, approved project period, and estimated project cost, and notes the university's prior recognition under the relevant income-tax provision.