Amendment of section 35

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Full Text of the Document

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.... that the said sum shall be used for scientific research undertaken under a programme approved in this behalf by the prescribed authority, then - (a) there shall be allowed a deduction of a sum equal to one and one-fourth times the sum so paid; and (b) no deduction in respect of such sum shall be allowed under any other provision of the Income-tax Act : Provided that every National Laborator....