Research programme approval under section 35(2A) confirms project eligibility for tax deductible research expenditures during the stated period. Approval under sub section (2A) of section 35 notifies that the research project 'A study of Deflagration Characteristics of Explosives' is approved for the specified period, naming the sponsor, implementing laboratory (Central Mining Research Station, Dhanbad), commencement and completion months, and the estimated outlay; the implementing laboratory is recorded as a unit of the national research council and recognized under earlier income tax law provisions.