https://www.taxtmi.com/acts?id=47308 Amendment substitutes the phrase "the relevant previous year" with wording allowing deduction for any previous year for which deduction is allowable under subsection (2) or any earlier previous year, limited by the year of acquisition or first use of the ship, machinery or plant; the Amendment also omits the Explanation, both changes being made retrospective to 1 April 1962. en-us Fri, 10 Jan 2025 18:10:58 +0530 Fri, 10 Jan 2025 18:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=47308 Amendment substitutes the phrase "the relevant previous year" with wording allowing deduction for any previous year for which deduction is allowable under subsection (2) or any earlier previous year, limited by the year of acquisition or first use of the ship, machinery or plant; the Amendment also omits the Explanation, both changes being made retrospective to 1 April 1962. Act-Rules F. Acts / Amendment Acts Fri, 10 Jan 2025 18:10:58 +0530 https://www.taxtmi.com/acts?id=47308