https://www.taxtmi.com/acts?id=38663 The amendment makes the deduction under section 35AD elective by requiring an assessee to opt to claim it, and provides that application of the deduction in any other previous year is conditioned on the deduction having been claimed or opted for and allowed to the assessee. en-us Sat, 28 Mar 2020 10:11:22 +0530 Sat, 28 Mar 2020 10:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38663 The amendment makes the deduction under section 35AD elective by requiring an assessee to opt to claim it, and provides that application of the deduction in any other previous year is conditioned on the deduction having been claimed or opted for and allowed to the assessee. Act-Rules F. Acts / Amendment Acts Sat, 28 Mar 2020 10:11:22 +0530 https://www.taxtmi.com/acts?id=38663