IPCC Taxation- Help pls...

Dear CCI members,

   I'm following mainly ICAI Study material+ Supplementary provided by Institute for Taxation. In that, I'm not clear with Sec 35- Scientific Research Expenditure.

There are few changes here... like I'm not clear with where it is same old 125%, where it has been changed to 150%, 200% etc.

If anybody have more clarity in any other books followed by you, like T.N.Manoharan etc. pls upload this section alone. It will be of great help to me. Thanks for ur time.