{"id":1744,"date":"2025-11-17","guid":{"rendered":"https:\/\/APNOKACA.com\/blog\/?p=105601"},"modified":"2025-11-17","slug":"fueling-indian-r-d-cbdt-s-approval-under-section-35-1-iia-100-tax-deduction-for-innovation","status":"publish","type":"post","link":"https:\/\/APNOKACA.com\/blog\/fueling-indian-r-d-cbdt-s-approval-under-section-35-1-iia-100-tax-deduction-for-innovation","title":{"rendered":"Fueling Indian R&D: CBDT\u2019s Approval under Section 35(1)(iia) | 100% Tax Deduction for Innovation"},"content":{"rendered":"\n
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<\/i> Income tax <\/a>

Fueling Indian R&D: CBDT’s Approval under Section 35(1)(iia) | 100% Tax Deduction for Innovation <\/h1> <\/div>

The CBDT has issued Notification No. 4\/2025 under Section 35(1)(iia) of the Income Tax Act, granting approval to a company for scientific research and development. Contributions made to the approved entity qualify for a 100% tax deduction, encouraging businesses to support innovation while reducing their tax burden. This move strengthens India’s R&D ecosystem and promotes industry-science collaboration. <\/p>

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<\/div> Krishna Gopal Varshney <\/a>

An editor at Myitronline<\/p> <\/div>