The section 11D Research and Development Incentive (R&D) was introduced into the Income Tax Act, in 2006 to replace the previous research and development rule that existed in terms of section 11B..
Karolo ya 11D ya Kgothaletso ya Dipatlisiso le Ntshetsopele (R&D) e kentswe ka hara Molao wa Lekgetho la Lekeno, wa 2006 ho nka sebaka sa molao wa pejana wa dipatlisiso le ntshetsopele o neng o le teng ho latela dintlha tsa karolo ya 11B.