Amendment of section 35CCA

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Full Text of the Document

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....opment fund set up and notified by the Central Government in this behalf,"; (b) for sub-section (2), the following sub-sections shall be substituted, namely :- "(2) The deduction under clause (a) of sub-section (1) shall not be allowed in respect of expenditure by way of payment of any sum to any association or institution referred to in the said clause unless the assessee furnishes ....