Section 45 — Expenditure on scientific research: its source in the Income-tax Act, 1961

Section 45 (Expenditure on scientific research) of the Income-tax Act, 2025 corresponds to Section 35 (Expenditure on scientific research) of the Income-tax Act, 1961 as per the official CBDT correspondence.

source provisions · income-tax act, 1961

Section 35 — Expenditure on scientific research

read both texts · §35 (1961) vs §45 (2025)

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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.

frequently asked

Is Section 45 of the Income-tax Act, 2025 a new provision?

No — it derives from Section 35 of the Income-tax Act, 1961.

What does Section 45 of the Income-tax Act, 2025 deal with?

Section 45 — "Expenditure on scientific research", under CHAPTER IV - COMPUTATION OF TOTAL INCOME of the Income-tax Act, 2025.

— built by nexus

Nexus answers full tax questions the same way — a citation-grounded advisory artifact with verdict, authority chain, computation and drafting, every citation traceable to an official source.

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same chapter · chapter iv - computation of total income · income-tax act, 2025

Section 41 — Written down value of depreciable asset
Section 42 — Capitalising the impact of foreign exchange fluctuation
Section 43 — Taxation of foreign exchange fluctuation
Section 44 — Amortisation of certain preliminary expenses
Section 46 — Capital expenditure of specified business
Section 47 — Expenditure on agricultural extension project and skill development project
Section 48 — Tea development account, coffee development account and rubber development account
Section 49 — Site Restoration Fund

frequently looked up · income-tax act, 2025

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