Research association return filing requirement expanded to include social science and statistical research, applying from the amended assessment year.

The clause replaces "scientific research association" with "research association" in the return-filing rule, obliging research associations engaged in social science or statistical research to furnish a return of income when their total income, without giving effect to section 10 exemptions, exceeds the maximum non-taxable amount; the change applies from the stated commencement and to the following assessment year and subsequent years.

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