Amendment of section 115JB.

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Full Text of the Document

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....portion beginning with the words ''if any amount referred '' and ending with the words "as reduced by—", the following 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, an....