Vinod furnishes the following particulars for Financial Year 2020-21. You are required to arrive at the deduction U/s 35 for A.Y. 2021-22, while computing the Income under head "Profits/Gains from Business/Profession". A

Vinod furnishes the following particulars for Financial Year 2020-21. You are required to arrive at the deduction U/s 35 for A.Y. 2021-22, while computing the Income under head "Profits/Gains from Business/Profession". Amount paid to Indian Institute of Science, West Bengal for Scientific Research ₹8,50,000 Capital Expenditure on In-house R&D facility as approved by prescribed authority ₹10,00,000 Assuming assessee has not opted U/s 115BAC.