Meaning of term "Scientific Research" - (New) Section 66(27) / (Old) Section 43(4)

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....c Research" means- • (a) any activity for the extension of knowledge in the fields of natural or applied science including • agriculture, • animal husbandry or • fisheries; and • (b) the references to expenditure incurred on scientific research shall include all • expenditure incurred for the prosecution, or â€....

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....Scientific research" means • (i) any activities for the extension of knowledge in the fields of natural or applied science including • agriculture, • animal husbandry or • fisheries; • (ii) references to expenditure incurred on scientific research include • all expenditure incurred for the prosecution, or • ....