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[Cites 0, Cited by 0] [Section 45(2)] [Section 45] [Entire Act]

Union of India - Subsection

Section 45(2)(v) in The Income Tax Act, 2025

(v)For the purposes of this sub-section, "expenditure on scientific research", in relation to drugs and pharmaceuticals, shall include expenditure incurred on clinical drug trial, obtaining approval from any regulatory authority under any Central Act or State Act or Provincial Act and filing an application for a patent under the Patents Act, 1970.