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Manoj Singh
( Author )
26 April 2012
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Some of the amendments made by Finance Act, 2011 is effective from 01.04.2012.
Example:-
Section 35(2AA)- Weighted Deduction of 175% on amount paid to National Labouratory or a university or an indian institute e.g is availabe,
But the act is amended by FA-2011 and effective from 01.04.2012, 200% deduction can avail on the sum paid.
My Question:- In PY 2011-12, we paid sum of 1 lakh (On 01.01.2012) to national labouratory, can we claim the deduction of 200% for same for AY 2012-13
In my CA Final May 2012 Exam, i have to consider 175 % or 200% calculation.
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) now 
