https://www.taxtmi.com/acts?id=49646 Amendment replaces the phrase requiring Central Government approval in the Explanation to sub section (3) of section 35D with wording stating that the item must be eligible for deduction under clause (viii) of sub section (1) of section 36, shifting the criterion from approval to deduction eligibility. en-us Mon, 24 Feb 2025 14:44:03 +0530 Mon, 24 Feb 2025 14:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49646 Amendment replaces the phrase requiring Central Government approval in the Explanation to sub section (3) of section 35D with wording stating that the item must be eligible for deduction under clause (viii) of sub section (1) of section 36, shifting the criterion from approval to deduction eligibility. Act-Rules F. Acts / Amendment Acts Mon, 24 Feb 2025 14:44:03 +0530 https://www.taxtmi.com/acts?id=49646