{"jurisdiction":{"name":"India","slug":"india","code":"IN","region":"Asia-Pacific"},"program":{"label":"R&D deduction","headline":"Weighted deduction (reduced)","refundClass":"Non-refundable","proposed":false},"creditIndex":{"score":51,"rank":26,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":50,"refundability":40,"breadth":65,"ease":55}},"authority":{"name":"Income Tax Department (CBDT)","shortName":"Income Tax Dept","url":"https://www.incometax.gov.in"},"primarySources":[{"label":"Income Tax Department","url":"https://www.incometax.gov.in","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/india"},"canonical":{"standards":"https://www.creditindex.org/standards/india","calculator":"https://www.creditindex.org/calculator/india","directory":"https://www.creditindex.org/directory/india","facts":"https://www.creditindex.org/standards/india/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:28:37.722Z"}