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of <h1>Scientific Research Employee Salary Deduction Expanded: Section 40A Amendment Clarifies Tax Treatment for Research Expenditures</h1> The amendment modifies section 40A of the Income-tax Act, specifically addressing expenditure related to scientific research employees. It introduces a proviso that allows calculation of salary limits for employees engaged in scientific research during the three years before business commencement. The limit is set at five thousand rupees per month for the period of employment in India during the year of business start and the preceding three years.
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