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Exemption for R&D

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(Querist)
26 March 2010 Hello,

I wanted to know the relevant section to avail benefit of R&D and also to which industries this benefit is available.

Thanks in advance.
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M Prabhakar Menon

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M Prabhakar Menon (Expert)
26 March 2010 Sec 35 of Income Tax Act 1961
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CA Ashok Kumar Sahu

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CA Ashok Kumar Sahu (Expert)
26 March 2010 go through sec. 35 for that
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