Actual cost treated as nil for assets with specified investment deductions, altering cost basis and WDV depreciation computation. The amendment treats the actual cost of any capital asset on which a deduction has been or is allowable under section 35AD as nil for the assessee and for transferees receiving the asset by gift, will, irrevocable trust, distribution on liquidation, or specified transfers; and provides that for WDV computation where income is partly agricultural and partly business, depreciation shall be computed as if all income were from business and that amount deemed to be the depreciation actually allowed.