Amendment of section 40A.

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....ion (12) [as omitted by section 17 of the Finance Act, 1992 (18 of 1992)], the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, ....

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....for disallowance of certain expenses or payments while computing income under the head "Profits and gains of business or profession". It is proposed to insert a new sub-section (13) in the said sec....