` Summary of section 35 : Expenditure of Scientific Research

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Summary of section 35 : Expenditure of Scientific Research




In respect of expenditure on scientific research, the following deduction shall be allowed:

1.Research should be related                                        2. Donation made for other

to business of assessee:                                                    research organisations:
Click on sections to get more details!!!                                                                 Click on sections to get more details!!!

-Section 35(1)(i): 100% deduction.                         -Section 35(1)(ii): 175% deduction.


                       
-Section 35(2AA): 200% deduction
-Section 35(2AB): 200% deduction.

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