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.