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    <title>Amendment of section 35.</title>
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    <description>Amendment to section 35 requires prescribed approval and Central Government notification in the Official Gazette for institutions to qualify for research-related deductions, replaces references to authority with Government, mandates that post-enactment applications be processed within twelve months, and inserts Explanations preserving deductions even if subsequent withdrawal of approval to institutions or programmes occurs.</description>
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      <description>Amendment to section 35 requires prescribed approval and Central Government notification in the Official Gazette for institutions to qualify for research-related deductions, replaces references to authority with Government, mandates that post-enactment applications be processed within twelve months, and inserts Explanations preserving deductions even if subsequent withdrawal of approval to institutions or programmes occurs.</description>
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