Amendment of section 35.

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..... he proviso, the following proviso shall be inserted, namely:- Provided further that where any sum is paid to such association, university, college or other institution in a previous year relevant to the assessment year beginning on or after the 1st day of April, 2021, the deduction under this clause shall be equal to the sum so paid; ; (b) in clause (iia), the words an amount equal to one .....

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..... one-half times shall be substituted; (b) after clause (1) and before the Explanation, the following proviso shall be inserted, namely:- Provided that where such expenditure on scientific research (not being expenditure in the nature of cost of any land or building) on in-house research and development facility is incurred in a previous year relevant to the assessment year beginning on or .....

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