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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2010 amends Section 10 of Income-tax Act: Expands Research Scope and Updates Terminology.</h1> Section 10 of the Income-tax Act was amended by the Finance Act, 2010, effective April 1, 2011. The term 'scientific research association' was replaced with 'research association' throughout clause (21). Additionally, references to 'clause (ii)' were expanded to include 'clause (iii)' in the opening portion and first proviso. The amendments also broadened the scope of research to include 'scientific research or research in social science or statistical research' in specific sub-clauses, enhancing the inclusivity of research activities eligible for tax considerations.
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