Deduction for scientific research and development allowance.

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..... nd maintaining an in-house facility for scientific research and development; and (b) carrying out scientific research and development in the in-house facility. (2) The deduction under sub-section (1) shall be allowed if,— (a) the company creates and maintains an in-house facility for carrying out scientific research and development; (b) the research facility is approved by the Central Government o .....

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