Amendment of section 35.

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..... - Clause 8 of the Bill seeks to amend section 35 of the Income-tax Act relating to expenditure on scientific research. The existing provisions contained in sub-section (2AB) of the aforesaid section 35 provide that where a company engaged in the business of bio-technology or in any business of manufacture or production of any article or thing, not being an article or thing specified in the list of .....

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