Research programme approval under section 35(2A): guar-breeding project approved with specified sponsor, institution and project duration. Approval is granted for a scientific research programme under section 35(2A) of the Income-tax Act, 1961, for a guar-breeding project sponsored by Hindustan Gum Chemicals Ltd., executed at the University of Udaipur; the notification specifies project duration and estimated cost and applies rule-based compliance under the Income-tax Rules, 1962. The University of Udaipur is separately recorded as an approved research institution for purposes of section 35(1)(ii).