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    <title>Amendment of section 36</title>
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    <description>Amendment substitutes Central Government approval with an eligibility for deduction standard in the Explanation to clause (viia) of section 36(1), so amounts in clause (v) qualify for deduction if they meet the eligibility conditions under clause (viii) rather than requiring express governmental approval.</description>
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      <description>Amendment substitutes Central Government approval with an eligibility for deduction standard in the Explanation to clause (viia) of section 36(1), so amounts in clause (v) qualify for deduction if they meet the eligibility conditions under clause (viii) rather than requiring express governmental approval.</description>
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