Amendment of section 35

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..... from the 1st day of April, 2009,—. (a) in sub-section (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 .....

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..... (2AB), after clause (5), the following clause shall be inserted, namely:— ''(6) No deduction shall be allowed to a company approved under subclause (C) of clause (iia) of sub-section (1) in respect .....

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