Amendment of section 36

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Full Text of the Document

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....lowing proviso shall be inserted, namely:- "Provided further that where the amount of such debt or part thereof has been taken into account in computing the income of the assessee of the previous year in which the amount of such debt or part thereof becomes irrecoverable or of an earlier previous year on the basis of income computation and disclosure standards notified under sub-section (2) of se....