Tax credit for R&D and Patents

India promotes innovation and research and development by offering a number of tax deductions for performing qualified research activities in India.


Description of Incentive

R&D tax incentives in India including the following:

  • A 200% super deduction for in-house expenditure. This incentive is limited to those in the bio-technology, manufacturing and production industries.
  • A 125% to 200% super deduction for payments made to specific entities conducting qualified research and development in India.
  • A 100% deduction for R&D expenses  that do not qualify for the above incentives.


Swanson Reed offers the following services:

  • Advice on tax preparation relevant to claiming the R&D tax credits incentive
  • Preparation of documents relating to filing and substantiating a R&D taxation claim
  • R&D tax advice and consultations
  • R&D tax claim planning and preparation
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Incentive Page - India

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