Section 17 - Amendment of section 35D - Finance Act, 2000

17. Amendment of section 35D In section 35D of the Income-tax Act, in sub-section (3), in the Explanation, in clause (c), in sub-clause (i), for the words, brackets and figures which is for the time being approved by the Central Government for the purposes of clause (viii) of sub-section (1) of section 36 , the words, brackets and figures which is eligible for deduction under clause (viii) of sub-section (1) of section 36 shall be substituted.