Deduction for scientific research and development allowance
X X X X Extracts X X X X
X X X X Extracts X X X X
....reating and maintaining an in-house facility for scientific research and development; and (b) carrying out scientific research and development in the in-house facility. (2) The deduction under sub-section (1) shall be allowed if,- (a) the company creates and maintains an in-house facility for carrying out scientific research and development; ....


TaxTMI