I believe meaning is crucial to solve this question rather than straight up grammar rules
I am not fully sure about "has planned" it can makes sense to use present perfect to indicate that the effects of the plan are still going on but "planned" is not a deal breaker either, in my humble opinion
A. planned an approximately 50 percent increase in the amount invested the previous year to bolster research and development in the field of mRNA technology and to scale up production facilities to
CorrectHere we are making clear that we are making a "%50 increase in the amount". Also it makes sense to plan an increase in order to bolster R&D and to scale up facilities to attaint the goal of churning out 1 billion doses
B. has planned to increase the amount invested the previous year for bolstering the research and development in the field of mRNA technology approximately by 50 percent and to scale up production facilities to
"to increase the amount... by 50 percent" is subtly odd, I believe. you increase something %50 percent what exactly? yes, the intended meaning is increase in the amount but reading it literally leaves you hanging a little bit
C. planned to increase, approximately by 50 percent, the amount invested the previous year for bolstering the research and development in the field of mRNA technology, to scale up production facilities and to
Ok so this version conveys the meaning that anticipating a new pandemic, TDI planned to increase..., to scale up... and to churn out...TBH, meaning is not very bad but it doesn't give you the concrete reasoning for TDI's acts. Read it literally and you get; Anticipating an outbreak, TDI did x, y and z for what?
D. has planned to increase, approximately by 50 percent, the amount invested the previous year to bolster the research and development in the field of mRNA technology to scale up production facilities and to
So meaning here is ok, ı think, but meaning conveyed by A was better. First of all "scale up" literally means "to increase something in size, amount, or production". With that mind reading literally gives us the following inference; TDI planned to increase the amount to bolster R&D TO scale up facilities and TO churn out vaccines.
So we have two main goals scaling up facilities and churning out vaccines. Can increasing investments that are meant to bolster R&D scale up facilities? Could be, but with dictionary meaning of "scale up" in mind it would be more meaningful to bolster R&D +scale up facilities to produce 1 billion vaccines
E. planned an increase in the amount invested the previous year approximately by 50 percent, bolstering the research and development in the field of mRNA technology and scaling up production facilities that
here "bolstering... and scaling up..." are participial modifiers that take "TDI" as its agent. is TDI bolstering the R&D and scale up production facilities? yes and no, yes because its TDI doing it in the end and no because its in reality the investment that bolsters and scales up
that bolsters the R&D