https://www.taxtmi.com/manuals?id=5246 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. en-us Thu, 19 Sep 2024 17:07:00 +0530 Tue, 05 Nov 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5246 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. Manuals Income Tax Thu, 19 Sep 2024 17:07:00 +0530 https://www.taxtmi.com/manuals?id=5246