Section 14 - Amendment of section 35C - Finance Act, 1983

14. Amendment of section 35C In section 35C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1984, - (a) in clause (a), the words a sum equal to one and one-fifth times shall be omitted; (b) in the Explanation, for the words expenditure with reference to which deduction under this section is to be allowed , the words expenditure which is to be allowed as deduction under this section shall be inserted.