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    <title>Amendment of section 11</title>
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    <description>The amendment provides that, for determining the amount of application under clause (a) or clause (b) of sub-section (1) of section 11, the provisions equivalent to the disallowance rule in sub-clause (ia) of clause (a) of section 40 and the provisions corresponding to sub-sections (3) and (3A) of section 40A shall, mutatis mutandis, apply as they apply in computing income chargeable under the head profits and gains of business or profession.</description>
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      <description>The amendment provides that, for determining the amount of application under clause (a) or clause (b) of sub-section (1) of section 11, the provisions equivalent to the disallowance rule in sub-clause (ia) of clause (a) of section 40 and the provisions corresponding to sub-sections (3) and (3A) of section 40A shall, mutatis mutandis, apply as they apply in computing income chargeable under the head profits and gains of business or profession.</description>
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