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<h1>Amendment to section 143 extends assessment applicability deadline and replaces 'scientific research association' with 'research association'.</h1> The amendment to section 143 substitutes a later terminal date into sub section (1B), thereby extending the applicable period, and substitutes the expression 'scientific research association' with 'research association' in the first proviso to sub section (3), the latter substitution taking effect on the stated effective date.