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    <title>Weighted Deduction Increased to 175% W.E.F 1st April 2010 For Sum Paid out of Buisiness Income to University and other Educational Institutions for Scientific Research And Development</title>
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    <description>The weighted deduction for sums paid from business income to universities, national laboratories and Indian Institutes of Technology for approved scientific research programmes has been increased by legislative amendment, and applies only where recipients use the funds for scientific research and development; hospitals are excluded from the weighted deduction scheme while charitable donations to hospitals may qualify for a partial deduction under the charitable-deduction regime, and orphanages are not eligible.</description>
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