Amendment of section 35AD

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.... words, figures and letters "section 10AA and" shall be inserted;      (b) in sub-section (5),-      (i) in clause (ah), the word "and" occurring at the end, shall be omitted;      (ii) after clause (ah), the following clauses shall be inserted, namely:-      "(ai) on or after the 1st day of April, 2014, wh....

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....cted.      (7B) Where any asset, in respect of which a deduction is claimed and allowed under this section, is used for a purpose other than the specified business during the period specified in sub-section (7A), otherwise than by way of a mode referred to in clause (vii) of section 28, the total amount of deduction so claimed and allowed in one or more previous years, as re....