Research expenditure approval under section 35(2A) permits tax-benefit eligibility for a phased biogas digestor research project. Approval is granted for the scientific research programme 'Two phase large scale Bio-gas Digestor for mixed feed' for the purposes of sub section (2A) of section 35 of the Income tax Act, 1961, read with rule 6 of the Income tax Rules, 1962. The notification names the sponsor and implementing laboratory, gives the proposed project period and estimated cost, and records that the implementing institute holds prior approval under section 10(2)(iii) of the Income tax Act.