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Amendment of section 35.

Section 15 - Act - DIRECT TAXES - Finance Act - Section 15 - 15. In section 35 of the Income-tax Act, with effect from the 1st day of April, 2018,- (i) in sub-section (1),- (a) in clause (ii),- (I) for the words one and three-fourth , the words one and onehalf shall be substituted; (II) after the 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 as .....

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the following proviso shall be inserted, namely:- Provided further that where any sum is paid to such National Laboratory or university or Indian Institute of Technology or specified person in a previous year relevant to the assessment year beginning on or after the 1st day of April, 2021, the deduction under this sub-section shall be equal to the sum so paid. ; (iii) in sub-section (2AB),- (a) in clause (1), for the words two times , the words one and one-half times shall be substituted; (b) a .....

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