Extensive provisions have been made in the Finance Bill, 2010, for expanding the scope of benefits given to the research so as to embrace non-scientific research (social science) and statistical research. Parity has been provided for the social science and statistical research with scientific research.

Further, the institutions which are engaged in the social science research or statistical research are also entitled to seek exemption of their income u/s. 10(21) of the Act. Continuing with the said parity, it has been provided that such institutions will also be obligated to file its return of income, provided their income (prior to claiming exemption u/s. 10) exceed the maximum amount not chargeable to tax.

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