Amendment of section 43.

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....(6), after Explanation 5, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the1st day of April, 2003, namely:— ''Explanation 6.—Where an as....

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....ovided in the books of account of the assessee in respect of such previous year or years preceding the previous year relevant to the assessment year under consideration shall be deemed to be the depre....