As per Section 35
Deduction is available in case we make expenses for scientific research/statistical and social science research
This research we can do ourselves or get it done from outside body
For details refer
http://www.teachoo.com/226/64/Section-35-Expenditure-on-In-house-Research/Deductions/author/teachoo/
Written on July 9, 2016, 4:11 p.m.