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<h1>Amendment to Section 35(1A) Corrects Error, Ensures Donor Deductions Disallowed if Institutions Fail to File Statements.</h1> An amendment to sub-section (1A) of section 35 of the Act, originally inserted by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, aims to correct a drafting error. The current language incorrectly disallows deductions to educational and research institutions if they fail to file donation statements. The intended provision is to disallow deductions claimed by donors in such cases. This amendment aligns with similar provisions in section 80G and will be applied retrospectively from April 1, 2021, ensuring that donor deductions are disallowed if the recipient institutions do not file the required statements.