| Incentives
For Research And Development
The Promotion of Investments Act 1986 defines
research and development (R&D) as "any
systematic or intensive study carried out in the
field of science or technology with the object
of using the results of the study for the production
or improvement of materials, devices, products,
produce or processes but does not include:
- quality control of products
or routine testing of materials, devices, products
or produce
- research in the social sciences
or humanities
- routine data collection
- efficiency surveys or management
studies
- market research or sales promotion.
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