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Section 43(4)- Meaning of term Scientific Research

Section 43(4)- Meaning of term Scientific Research - Income Tax - Profit and Gains of Business or Profession - 05 - SEC - 43(4): MEANING OF SCIENTIFIC RESEARCH Scientific research" means any activities for the extension of knowledge in the fields of natural or applied science including agriculture, animal husbandry or fisheries; references to expenditure incurred on scientific research include all expenditure incurred for the prosecution, or the provision of facilities for the prosecution, .....

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