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<h1>Finance Bill 2010: Amends Section 143 of Income-tax Act, extending deadlines and altering terms for research associations.</h1> Clause 34 of the Finance Bill, 2010, proposes amendments to section 143 of the Income-tax Act. It extends the deadline in sub-section (1B) from March 31, 2010, to March 31, 2011, allowing the Central Government to issue notifications regarding processing returns. This change is effective retrospectively from April 1, 2010. Additionally, sub-section (3) is amended to replace 'scientific research association' with 'research association,' applicable from April 1, 2011, affecting the assessment year 2011-2012 onwards. This amendment pertains to the obligations of assessing officers regarding exemptions under section 10 for research associations.