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Amendment of section 43B
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.... after Explanation 3B, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely:- "Explanation 3C - For the removal ....
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....nserted and shall be deemed to have been inserted with effect from the 1st day of April, 1997, namely:- "Explanation 3D - For the removal of doubts, it is hereby declared that a deduction of any su....
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