Section 43(4)(ii) in The Income Tax Act, 1961

[Cites 0, Cited by 5] [Section 43(4)] [Section 43] [Entire Act]

Union of India - Subsection

Section 43(4)(ii) in The Income Tax Act, 1961

(ii)references to expenditure incurred on scientific research include all expenditure incurred for the prosecution, or the provision of facilities for the prosecution, of scientific research, but do not include any expenditure incurred in the acquisition of rights in, or arising out of, scientific research;

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Union of India - Subsection

Section 43(4)(ii) in The Income Tax Act, 1961