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 scientific or technological research and development in respect of a clinical trial
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[Regulation 2 heading substituted by Amendment Notice No. 4793, GG50642, dated 10 May 2024]

 

Any scientific or technological 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

 

[Regulation 2 substituted by Amendment Notice No. 4793, GG50642, dated 10 May 2024]