Income Tax Section - 35B, Income Tax Act 1961-2020

 Income Tax 

Section - 35B, Income Tax Act 1961-2020

Export markets development allowance.

35B. [Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]