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    <title>Amendment of section 35</title>
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    <description>The amendment inserts a clause into section 35 providing that no deduction shall be allowed for the expenditure referred to in clause (1) if it is incurred after the statutory cutoff date, thereby making such post-cutoff expenditure ineligible for deduction.</description>
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      <description>The amendment inserts a clause into section 35 providing that no deduction shall be allowed for the expenditure referred to in clause (1) if it is incurred after the statutory cutoff date, thereby making such post-cutoff expenditure ineligible for deduction.</description>
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