Scientific research approval under sub-section (2A) of section 35: two blasting studies approved with sponsor and university implementing. Two scientific research programmes were approved by the Secretary, Department of Science & Technology, for purposes of sub-section (2A) of section 35 of the Income-tax Act, 1961 read with rule 6 of the Income-tax Rules, 1962. Both projects are sponsored by M/s. IDL Chemicals Ltd., Hyderabad, and implemented by Benaras Hindu University, Varanasi, with specified project durations and total costs recorded in the notification for tax-related application.