Depreciation carry-forward: unrelieved depreciation allowances added to subsequent year's allowance, subject to conditions, and applies regardless of prior claim.

The amendment clarifies that the depreciation provision applies irrespective of whether the assessee claimed the deduction, and establishes that any unrelieved depreciation allowance due to absent or insufficient profits must be carried forward and added to the following year's depreciation allowance (or deemed to be that year's allowance) and so on for subsequent years, subject to the statutory set off conditions in related provisions.

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