Part of: Section 35 — Expenditure on scientific research
(i) any expenditure (not being in the nature of capital expenditure) laid out or expended on scientific research related to the business. 2[Explanation .-Where any such expenditure has been laid out or expended before the commencement of the business (not being expenditure laid out or expended before the 1st day of April, 1973) on payment of any salary [as defined in Explanation 2 below sub -section ( 5) of