Development rebate

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....lopment rebate in respect of any ship or machinery or plant referred to in sub-section (1A) of section 33 shall be a sum equivalent to- (a) in the case of any such ship- (i) where th....

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....s installed before the 1st day of April, 1966, for the purposes of business of mining coal, twenty per cent of the actual cost of the machinery or plant to the assessee ; and (ii) in any othe....