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Amendment of First Schedule

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Full Text of the Document

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....ome-tax Act, in rule 5,— (i) for the portion beginning with the words "balance of the profits", and ending with the words "Controller of Insurance,", the following shall be substituted with effec....

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Full Text of the Document

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....owing clause shall be inserted with effect from the 1st day of April, 2011, namely:— "(b) (i) deduction in respect of any amount either written off or provided in the accounts to meet diminution ....

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