Scientific and industrial research and development qualify for full deduction treatment under the amended income-tax provision. The amendment includes scientific and industrial research and development within qualifying activities for section 80-IA, adds a new subsection extending the section to Indian companies whose main object is such research and which obtain prescribed authority approval before the specified cut-off, and provides that one hundred per cent of profits from that business qualify under the section; it also adds related consequential provisions on case categorisation, assessment-year determination for approved companies, and the definition of infrastructure facility.