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Income Tax Act, 1962 (Act No. 58 of 1962)

Regulations

Regulations on the additional criteria for clinical trials for the purposes of the deduction for research and development in terms of section 11D of the Income Tax Act, 1962

2. Criteria for deduction for research and development in respect of a clinical trial

 

 

Any research and development being carried on in respect of a clinical trial must, for the purposes of approval under section 11D(9) of the Act, be carried on in accordance with the Guidelines.