https://www.taxtmi.com/acts?id=3562 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. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Aug 2025 13:21:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=3562 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. Act-Rules Income Tax Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=3562