Amendment of Section 43

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....erted and shall be deemed to have been inserted, with effect from the 1st day of April, 2003, namely:— ''Explanation 6.—Where an assessee was not required to compute his total income for the purp....

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....evious year or years preceding the previous year relevant to the assessment year under consideration shall be deemed to be the depreciation actually allowed under this Act for the purposes of this cla....