Amendment of section 32AC.

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Full Text of the Document

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....s are installed on or before the 31st day of March, 2017" shall be substituted; (ii) before the proviso, the following proviso shall be inserted, namely:- "Provided that where the installation of the new assets are in a year other than the year of acquisition, the deduction under this sub-section shall be allowed in the year in which the new assets are installed."; (iii) in the existing proviso....