Section 35B - Omitted - Income-tax Act, 1961

Export markets development allowance. 35B. 1 [ **** ] ----------------------------------- Notes :- 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968. Prior to its omission, section 35B was amended by the Finance Act, 1973, with retrospective effect from 1-4-1968, Direct Taxes (Amendment) Act, 1974, with retrospective effect from 1-4-1973, Finance Act, 1978, w.e.f. 1-4-1978, Finance Act, 1979, w.e.f. 1-4-1980, Finance (No. 2) Act, 1980, w.e.f. 1-4-1981 and Finance Act, 1983, w.e.f. 1-4-1983.