Laws / Income Tax Law / ২(৩৩)
২(৩৩) - research and development
2(33) “research and development” means any systematic, investigative and experimental study that involves—
(a) novelty or technical risk;
(b) the field of science or technology;
(c) the object of acquiring new knowledge ; or
(d) the result of the study for the purpose of development of production or materials, e...
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