... an agreement with the prescribed authority2 for co-operation in such research and development facility and for audit of the accounts maintained for that facility. ... 3[(5) No deduction shall be allowed in respect of expenditure referred to in clause (1) which is incurred after the 4[5[31st day of March, 2012]]. ... Substituted for a31st day of March, 2007a by the Finance Act, 2007, with effect from 1st April, 2008.
|Title||:||Income Tax Act 2009|
|Author||:||Mashbra Professional Series|
|Publisher||:||Manupatra Information Sol P -|