Expenditure on scientific research includes clinical drug trials, regulatory approvals, and patent filing for tax deduction purposes. Expenditure on Scientific Research for purposes of section 35(2AB) of the Income Tax Act includes costs in the drugs and pharmaceuticals field such as ... Summary
Expenditure on scientific research includes clinical drug trials, regulatory approvals, and patent filing for tax deduction purposes.
Expenditure on Scientific Research for purposes of section 35(2AB) of the Income Tax Act includes costs in the drugs and pharmaceuticals field such as clinical drug trials, obtaining approvals from regulatory authorities under applicable statutes, and filing patent applications under the Patents Act, 1970.
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