# The Finance Act, 2010, Section 5: Amendment of section 10

- Act: The Finance Act, 2010
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2010/section/5/

## Text

Amendment of section 10. 5. In section 10 of the Income-tax Act, in clause (21), with effect from the 1st day of April, 2011,— (a ) for the words "scientific research association", wherever they occur, the words "research association" shall be substituted; (b ) in the opening portion, after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted; (c ) in the first proviso, in clause (a),— (A) in sub-clause (i),— (I ) in item (2), for the words "scientific research", the words "scientific research or research in social science or statistical research" shall be substituted; (II ) in item (3), after the word, brackets and figures "clause (ii)", the words, brackets and figures "or clause (iii)" shall be inserted; (B) in sub-clause (ii), for the words "scientific research", the words "scientific research or research in social science or statistical research" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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