Amendment of Section 115JB

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Full Text of the Document

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....shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2001, namely:— ''(h) the amount of deferred tax and the provision therefor, if any amount referred to in clauses (a) to (h) is debited to the profit and loss account, and as reduced by—''; (b) after Explanation 1 as so numbered, the following shall be inserted and shall be deemed to have ....