Amendment of Section 35B

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..... 8 shall be inserted; (ii) in clause (b), - (1) in sub-clause (i), the words, figures and letters where such expenditure is incurred before the 1st day of April, 1978 shall be inserted at the end; (2) in sub-clause (iii), the words, figures and letters, where such expenditure is incurred before the 1st day of April, 1978 shall be inserted at the end; (b) after sub-section (1), the following sub-sec .....

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..... e case may be, sub-clause (ii) of clause (a). Explanation : For the purposes of this sub-section, - (a) small-scale exporter means a person who exports goods manufactured or produced in any small-scale industrial undertaking or undertakings owned by him : Provided that such person does not own any industrial undertaking which is not a small-scale industrial undertaking; (b) Export House Certificat .....

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