Amendment of Section 35

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..... ection ( 1 ), after clause ( ii ), the following clause shall be inserted, namely:— ''( iia ) an amount equal to one and one-fourth times of any sum paid to a company to be used by it for scientific .....

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..... wing clause shall be inserted, namely:— ''( 6 ) No deduction shall be allowed to a company approved under sub-clause (c) of clause ( iia ) of sub-section ( 1 ) in respect of the expenditure referred .....

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