Scientific research expenditure deductions require approval, compliance, and no double deduction across in-house and contribution-based claims. Scientific research expenditure covers knowledge-extension activities in natural or applied science, including agriculture, animal husbandry and fisheries, and includes expenditure on prosecution or facilities for research but excludes acquisition rights. Deduction is available for capital and revenue expenditure related to business, with special rules for pre-commencement expenditure, approved in-house research facilities, approved contributions to research bodies and companies, and prescribed approval, audit, disclosure and documentation requirements. The framework also contains no double deduction rules, protection where approvals are later withdrawn, dispute resolution by the Central Government or prescribed authority, and application on amalgamation.