Export market development allowance permitted enhanced tax deduction for qualifying overseas promotion expenditure, later removed by amendment. Section 35B provided an export market development allowance permitting an enhanced deduction for specified non-capital, non-personal expenditure incurred to promote sales outside India, including advertising abroad, maintenance of overseas branches or agencies, and travel for promotion, while excluding purchasing and manufacturing expenses chargeable to trading or manufacturing accounts; it also barred claiming the same expenditure under other provisions and was subsequently omitted by later legislation.