Our finance ministers step towards relaxation of tax towards R&D Will definitly motovate the real R&d Players in the market.His step towrds relaxation of Duties of free sample will really help the marketting Departmet to get rid of their big Head Ache. Since development cost and clinical trial cost in India is very less compare to developed countries. Also Tax relasation and duty reduction on equipments will help Indian players to procure imported equipments at low cost. All this definately improve Pharmaceutical sector in india. vasanth.M, B.Pharm,M.B.A,Sona School of management, kmvasanth@rediffmail.com