ERROR: E - R&D expenditure incurred to associates to be carried forward cannot be negative.
SOLUTION: You need to enter the corresponding R&D Expenditure incurred to associates (current and/or prior year as well) in Item E1 and E2 under Part C of the R&D section to resolve the error. Ensure that the total amount of Item E1 + E2 is more than the amount in Item E4.
**Go to Other > R&D > click Open worksheet:
Inside the worksheet (see below example where the total amount of Item E1+E2 is $60,000 which is more than the amount of Item E4 of $55,636):