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SCHEDULE ESR — EXPENDITURE ON SCIENTIFIC RESEARCH

Deductions u/s 35 for scientific research expenditure — AY 2025-26

Scientific Research Deductions

1. Expenditure u/s 35(1)(i) — Revenue expenditure on in-house research (₹)

100% deduction

2. Expenditure u/s 35(1)(ii) — Contribution to approved research association/university (₹)

100% deduction (provide Schedule RA details separately)

3. Expenditure u/s 35(1)(iii) — Contribution to approved research association for social science/statistics (₹)

100% deduction

4. Expenditure u/s 35(2AA) — Contribution to National Laboratory / University / IIT (₹)

100% deduction (specify in Schedule RA)

5. Capital expenditure u/s 35(1)(iv) — Capital expenditure on scientific research (₹)

100% deduction

Total Deduction u/s 35 (1+2+3+4+5)

₹ 0

Note: If any deduction is claimed under sections 35(1)(ii), 35(1)(iia), 35(1)(iii), or 35(2AA), the details of the research association/approved institution must be furnished in Schedule RA (not available in this version — provide details to AO on request).