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Amendment of section 35
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....om the 1st day of April, 2002,- (a) in sub-section (2AA),- (i) for the words "University or an Indian Institute of Technology", the words "University or an Indian Institute of Technology or a spec....
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....shall be substituted ; (ii) after clause (1), the following Explanation shall be inserted, namely :- 'Explanation.-For the purposes of this clause, "expenditure on scientific research", in rel....