https://www.taxtmi.com/acts?id=21139 Amendments to section 35 reduce enhanced deduction multipliers for payments to associations, universities, colleges, specified institutions and for qualifying research expenditure, and insert provisos that, for sums paid or in-house R&D incurred in previous years relevant to later assessment years, the deduction shall be equal to the sum paid or the expenditure incurred; certain clauses providing larger multipliers are omitted. en-us Fri, 06 May 2016 16:25:06 +0530 Fri, 06 May 2016 16:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21139 Amendments to section 35 reduce enhanced deduction multipliers for payments to associations, universities, colleges, specified institutions and for qualifying research expenditure, and insert provisos that, for sums paid or in-house R&D incurred in previous years relevant to later assessment years, the deduction shall be equal to the sum paid or the expenditure incurred; certain clauses providing larger multipliers are omitted. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 16:25:06 +0530 https://www.taxtmi.com/acts?id=21139