https://www.taxtmi.com/manuals?id=4976 The definition of Scientific Research for income tax purposes covers activities extending knowledge in natural or applied sciences, including agriculture, animal husbandry and fisheries. Qualifying expenditure includes costs for prosecution of research and provision of facilities, but excludes expenditure on acquisition of rights arising out of research. Research is related to a business where it may extend that business or class of business, and medical research is related where it specially concerns the welfare of workers. en-us Wed, 11 Sep 2024 20:23:00 +0530 Tue, 05 Nov 2024 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4976 The definition of Scientific Research for income tax purposes covers activities extending knowledge in natural or applied sciences, including agriculture, animal husbandry and fisheries. Qualifying expenditure includes costs for prosecution of research and provision of facilities, but excludes expenditure on acquisition of rights arising out of research. Research is related to a business where it may extend that business or class of business, and medical research is related where it specially concerns the welfare of workers. Manuals Income Tax Wed, 11 Sep 2024 20:23:00 +0530 https://www.taxtmi.com/manuals?id=4976