Amendment of section 35

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..... ction (1) shall not be entitled to deduction under the respective clauses of the said sub-section , the words, brackets, figures and letter the deduction in respect of any sum paid to the research association, university, college or other institution referred to in clause (ii) or clause (iii), or the company referred to in clause (iia) of sub-section (1), shall not be allowed shall be substituted .....

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..... d sub-section so as to provide that the deduction in respect of any sum paid to the research association, university, college or other institution referred to in clause (ii) or clause (iii) or the company referred to in clause (iia) of subsection (1) shall not be allowed unless such research association, university, college or such other institution or company, inter-alia, prepares a statement, se .....

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