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<h1>Section 143 Income-tax Act Amended: Date Extended to March 31, 2011, and Term Updated to 'Research Association'</h1> Section 143 of the Income-tax Act has been amended by the Finance Act, 2010. In sub-section (1B), the date 'after the 31st day of March, 2010' is replaced with 'after the 31st day of March, 2011.' In sub-section (3), the term 'scientific research association' is replaced with 'research association,' effective from April 1, 2011.