Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 43(4)] [Section 43] [Entire Act] Union of India - Subsection Section 43(4)(a) in The Income Tax Act, 1961 (a)any scientific research which may lead to or facilitate an extension of that business or, as the case may be, all businesses of that class;