Measuring Impact of Tax SOPs

offered to Corporate Tax Payers in India

19%

38%8%

17%

7%

8%

2% 2% 1% 0%

% of Total Incentive

Deduction on SEZ Export Profits

Accelerated Depreciation

Weighted Tax deducation for R&D

Deduction of Profits for Development, Infrastructure IT & Power

Deduction of Profits from Production of mineral oil &natural gas

Deduction of Profit in Uttaranchal & Himachal Pradesh, Sikkim etc

Deduction in development of SEZs

Deduction covering Donations & Social Programs

Deductions in J&K, Cold Chain, Storage of fruit, vegetables, grain etc

Miscellaneous deduction

India: Break-up of Tax Incentives

Accelerated Depreciation

[Section 32]

Weighted Tax Deduction for R&D [Section 35(1),(2AA),(2AB)]

37.6%

8.2%

Formal Approvals

Total Investment

Exports

Employment

India: Special Economic Zone Facts

413Nos.

1.5 Million

US$

55 Billion

US$

75 Billion

R&D SOPs in

*Brazil: Of All R&DRussia: Of Eligible R&D

India: Of In-house R&DChina: Of Qualifying R&D

^ For Special Economic Zones

CORPORATE TAX R&D DEDUCTION TAX HOLIDAY

Economies

^For Special Economic Zones

Indian Pharma Sector

Investments

US$36 BillionExports

US$15 Billion Employment

10 Million

Combined Market Cap of Companies*~US$135 Billion

Sixth Largest recipient of FDI in 2001- 15 US$ 13,350 Million^

^DIPP ; *On S&P BSE Healthcare Index

Indian Pharma & Innovation

The Pharmacy of the World•30% of global generics producer•Largest Vaccine Producer•One of the largest producers of Recombinant Human Insulin

India an emerging innovation Hub for the world 69% of all new offshore R&D Centers established in 2015 were in India40% of globalized Engineering and R&D investments in 2015: US$12.3 Billion

Are We Willing To Risk India’s Growing Influence in Global R&D?

READ MORE: DOWNLOAD THE WHITE PAPER BY KIRAN MAZUMDAR SHAW: “Measuring Impact & Outcome of Tax SOPs Offered to Corporate Tax Payers”