Amendment of Section 35B

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....of April, 1978" shall be inserted; (ii) in clause (b), - (1) in sub-clause (i), the words, figures and letters "where such expenditure is incurred before the 1st day of April, 1978" shall be inserted at the end; (2) in sub-clause (iii), the words, figures and letters, "where such expenditure is incurred before the 1st day of April, 1978" shall be inserted at the end;....

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....he purposes of the business referred to in sub-clause (i) or, as the case may be, sub-clause (ii) of clause (a). Explanation : For the purposes of this sub-section, - (a) "small-scale exporter" means a person who exports goods manufactured or produced in any small-scale industrial undertaking or undertakings owned by him : Provided that such person does not own any industrial under....