Amendment of section 35.
9. In section 35 of the Income-tax Act, with effect from the 1st day of April, 2011,
(i) in sub-section (1),
(a) for the words scientific research association, wherever they occur, the words research association shall be substituted;
(b) in clause (ii), for the words one and one-fourth, the words one and three-fourth shall be substituted;
(c) in clause (iii),
(A) for the words any sum paid to a university, the words any sum paid to a research association which has as its object the undertaking of research in social science or statistical research or to a university shall be substituted;
(B) in the proviso, for the words such university, at both the places where they occur, the words such association, university shall be substituted;
(ii) in sub-section (2AA), in clause (a), for the words one and one-fourth, the words one and three-fourth shall be substituted;
(iii) in sub-section (2AB), in clause (1), for the words one and one-half, the word two shall be substituted.
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