Scientific research definition under income tax includes research activities, related expenditure, and business-linked medical research.

The term scientific research includes activities for extending knowledge in natural or applied science, including agriculture, animal husbandry and fisheries. It also covers expenditure on the prosecution of scientific research and on providing facilities for it, but excludes expenditure incurred in acquiring rights in or arising out of scientific research. Research related to a business or class of business includes research that may facilitate extension of that business, and medical research specially connected with the welfare of workers.

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