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    <description>Amendment replaces the term scientific research association with research association in sub section (4C) of section 139 of the Income tax Act, altering the statutory terminology used to identify qualifying entities under that provision.</description>
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      <description>Amendment replaces the term scientific research association with research association in sub section (4C) of section 139 of the Income tax Act, altering the statutory terminology used to identify qualifying entities under that provision.</description>
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