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          <h1>Finance Act 2010 boosts research deductions under Income-tax Act: Higher rates and expanded scope for associations.</h1> Section 35 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' in sub-section (1). The deduction rate in clauses (ii) and (2AA)(a) was increased from 'one and one-fourth' to 'one and three-fourth.' Clause (iii) now includes payments to research associations focused on social science or statistical research, alongside universities. In sub-section (2AB)(1), the deduction rate was changed from 'one and one-half' to 'two.' These amendments broaden the scope and increase the deduction rates for research-related expenditures.

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