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    <title>Amendment of section 35AC.</title>
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    <description>A new sub section provides that no deduction under section 35AC shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018. The amendment is effective from the 1st day of April, 2017 and applies to assessment year 2017 2018 and subsequent years.</description>
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      <description>A new sub section provides that no deduction under section 35AC shall be allowed in respect of any assessment year commencing on or after the 1st day of April, 2018. The amendment is effective from the 1st day of April, 2017 and applies to assessment year 2017 2018 and subsequent years.</description>
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