Enhanced R&D deduction for qualifying in house scientific research extended prospectively to cover additional assessment years. The amendment substitutes the terminal date in clause (5) of section 35(2AB) to extend the period during which a company engaged in biotechnology or qualifying manufacturing may claim a deduction equal to two times expenditure on approved in house research and development facilities, excluding costs of land or building. The change takes effect from the commencement date and applies to subsequent assessment years, leaving eligibility criteria and exclusion of land and building costs unchanged.