Amendment of section 35

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..... l, 1981; (ii) for the words for the same previous year , the words for the same or any other previous year shall be substituted and shall be deemed always to have been substituted; (b) in sub-section (2A), with effect from the 1st day of September, 1980, - (i) in the opening paragraph, after the words, brackets and figures clause (ii) of sub-section (1) , the words or to a public sector company sh .....

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..... ons of this sub-section, be allowed a deduction of a sum equal to one and one-fourth times the amount of the expenditure certified by the prescribed authority to have been so incurred during the previous year. (b) Where a deduction has been allowed under clause (a) for any previous year in respect of any expenditure, no deduction in respect of such expenditure shall be allowed under clause (i) of .....

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