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Amendment of section 35.

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..... three-fourth", the word "two" shall be substituted with effect from the 1st day of April, 2012. - Clause 5 of the Bill seeks to amend section 35 of the Income-tax Act relating to expenditure on sci .....

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..... ause (a) so as to enhance the weighted deduction to two times the sum paid. This amendment will take effect from 1st April, 2012 and will, accordingly, apply in relation to assessment year 2012-2013 .....

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