Amendment to section 35CCB imposes a time cutoff on qualifying expenditure, limiting eligibility under the subsection. The opening portion of subsection (1) of section 35CCB is substituted to restrict qualifying expenditure to expenditure incurred on or before 31st March, ... Summary
Amendment to section 35CCB imposes a time cutoff on qualifying expenditure, limiting eligibility under the subsection.
The opening portion of subsection (1) of section 35CCB is substituted to restrict qualifying expenditure to expenditure incurred on or before 31st March, 2002; this substitution is effective from 1st April, 2003.
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