Scientific research deduction preserved subject to recipient intimation and compliance with prescribed reporting and donor certificate obligations.

Amendments to section 35 preserve deduction entitlement for sums paid to companies under clause (iia) despite subsequent withdrawal of approval, subject notifications issued before commencement being deemed withdrawn unless the recipient makes prescribed intimation within three months, and limit the effect of new notifications to a specified number of assessment years. A new sub section (1A) conditions donor deduction on recipients preparing and delivering prescribed, verified statements (with correction statements permitted) and issuing certificates to donors specifying donation amounts within prescribed timelines.

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