Section 35B: [Omitted.].

[Export markets development allowance.]—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988), s. 10 as amended by Act 3 of 1989, s. 95 (w.e.f.1-4-1989). Earlier inserted by Act 19 of 1968, s. 5 (w.e.f. 1-4-1968).