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<h1>Amendment to Section 35 of Income-tax Act: Changes in Clauses and Authority References Effective April 1, 2000.</h1> The amendment to section 35 of the Income-tax Act, effective April 1, 2000, includes several changes: In sub-section (1), clauses (ii) and (iii) are revised to replace 'any sum paid' with 'an amount equal to one and one-fourth times of any sum paid,' and 'prescribed authority' with 'Central Government.' Additionally, in sub-section (2AB), clause (5), the year '2000' is replaced with '2005.' Sub-section (3) is replaced, specifying that questions regarding scientific research activities or assets will be referred to the Central Government or prescribed authority, depending on the activity, with their decisions being final.