Special provision under Subsection 34(7) of the Income Tax Act 1967 (single deduction) for R&D expenditure 2023-06-20 14:45:27
Special deduction under section 34B of the ITA (double deduction), for – (i) contribution in cash to an approved research institute; (ii) payment for the use of the services of an approved research institute or approved research company 2023-06-20 14:40:11
Special deduction under Section 34A of the Income Tax Act 1967 (double deduction) for in-house R&D expenditure 2023-06-20 14:40:09
