Section 35 Amendment: Deduction for Certain Expenditures Drops from 175% to 150%, Then to 100% After 2020.

Amendment of section 35. - to reduce the said weighted deduction from one hundred seventy-five per cent. to one hundred fifty per cent. from financial year 2017-2018 to 2019-2020. It is further proposed to reduce the said weighted deduction to one hundred per cent. from the financial year 2020- 2021 and subsequent years. .....

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