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R&D weighted deduction — Section 35

✍️ EaseValue Advisors · Updated 17 Jul 2026 · FY 2025-26
In short

Spend on scientific research / approved institutions — deductible (some weighted).

Spend on scientific research / approved institutions — deductible (some weighted).

  • Section: 35
  • Limit / benefit: 100%+
  • Who it helps: R&D businesses
  • Available in: Old regime

A detailed, worked guide for this is being prepared — check back shortly.

The law behind it
Section 35
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General information for FY 2025-26 (AY 2026-27), not advice on your specific case. Limits, rates and conditions change with each Finance Act and depend on your facts — confirm before acting. © EaseValue Advisors LLP.
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