Amendment of section 35.

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Full Text of the Document

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....roviso shall be inserted, namely:- "Provided further that where any sum is paid to such association, university, college or other institution in a previous year relevant to the assessment year beginning on or after the 1st day of April, 2021, the deduction under this clause shall be equal to the sum so paid;"; (b) in clause (iia), the words "an amount equal to one and one-fourth times of" shall ....