Omitted

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Finance Act, 1978 w.e.f. 01-04-1978 8.  Inserted vide Section 6 of the Finance Act, 1978 w.e.f. 01-04-1978 9.  Omitted vide Section 4 of the Finance Act, 1979 w.e.f. 01-04-1980 before it was read as, "^6[where such expenditure is incurred before the 1st day of April, 1978]" 10.  Omitted vide Section 4 of the Finance Act, 1979 w.e.f. 01-04-1980 before it was read as, "^8[(1A) Notwithstanding anything contained in sub-section (1), no deduction under this section shall be allowed in relation to any expenditure incurred after 31st day of March, 1978, unless the following conditions are fulfilled, namely :- (a) the assessee referred to in that sub-section is engag....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....utside India for such goods, services or facilities;" 12.  Omitted vide Section 8 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 before it was read as,  "(iii) distribution, supply or provision outside India of such goods, services or facilities^ ^7[where such expenditure is incurred before the 1st day of April, 1978];" 13.  Omitted vide Section 8 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 before it was read as,  "(v) preparation and submission of tenders for the supply or provision outside India of such goods, services or facilities, and activities incidental thereto;" 14.  Omitted vide Section 8 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1981 before....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....989 before it was read as,  "^1[Export markets development allowance. 35B. (1)(a) Where an assessee, being a domestic company or a person (other than a company) who is resident in India, has incurred after the 29th day of February, 1968 ^17[but before the 1st day of March, 1983], whether directly or in association with any other person, any expenditure (not being in the nature of capital expenditure or personal expenses of the assessee) referred to in clause (b), he shall, subject to the provisions of this section, be allowed a deduction of a sum equal to one and one-third times the amount of such expenditure incurred during the previous year. ^4[Provided that in respect of the expenditure incurred after the ....