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    <title>Amendment of section 35.</title>
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    <description>Amendment increases the weighted deduction for payments to National Laboratories, Universities, Indian Institutes of Technology and specified persons for approved scientific research from one and three fourth times to two times the amount paid, enlarging the tax incentive available for qualifying research expenditure.</description>
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      <description>Amendment increases the weighted deduction for payments to National Laboratories, Universities, Indian Institutes of Technology and specified persons for approved scientific research from one and three fourth times to two times the amount paid, enlarging the tax incentive available for qualifying research expenditure.</description>
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