Weighted deduction multiplier for research expenditure increased, raising allowable tax deduction under amended section 35(2AA)(a). The statutory multiplier for deductions on scientific research expenditures is amended by substituting 'one and three-fourth' with 'two' in sub-section (2AA), clause (a) of section 35 of the Income-tax Act, with effect from 1 April 2012, thereby increasing the weighted deduction for qualifying research outlays.