Expenditure on scientific research.

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....) salary to an employee engaged in such scientific research; or (ii) purchase of materials used in such scientific research, where such expenditure is incurred within three years immediately preceding the commencement of business, to the extent certified by the prescribed authority as incurred on such research and such expenditure shall be deemed to have been incurred in the tax year in which the business is commenced. (c) For the purposes of this sub-section, the aggregate of capital expenditure incurred within three years immediately preceding the commencement of business shall be deemed to have been incurred in the tax year in which the business is commenced. (2)(i) A deduction shall be allowed in respect of any expendi....

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....undertaking research in social science or statistical research or to a University, college or institution to be used for research in social science or statistical research; (b) a company which is-- (i) registered in India having the main object of scientific research and development; and (ii) approved by such authority, for the purposes of this clause in such manner and subject to such conditions, as may be prescribed; (c)(i) a national laboratory; or (ii) a University; or (iii) an Indian Institute of Technology; or (iv) a specified person, with a specific direction that the said sum shall be used for scientific research undertaken under a programme approved in this beh....

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....stitutes or constituted scientific research, or any asset is or was being used, for scientific research, the Board shall refer the question to- (a) the Central Government, when such question relates to any activity under sub-section (3)(a), and its decision shall be final; (b) the prescribed authority, when such question relates to any other activity other than the activity specified in clause (a), whose decision shall be final. (10) When an amalgamating company, in a scheme of amalgamation, sells or otherwise transfers to the amalgamated company (being an Indian company) any asset representing capital expenditure on scientific research, the provisions of this section shall apply to the amalgamated company as they would....