# indiaresearch
1 posts in `indiaresearch` tag
Fueling Indian R&D: CBDT’s Approval under Section 35(1)(iia) | 100% Tax Deduction for Innovation
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.