Section 42: Special Provision for deduction in case of business for prospecting etc. for mineral oil

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.... Petroleum & Natural Gas) in the agreed area under an agreement and in association with CG etc. Deductions : Following additional allowance, in lieu of or in addition to the normal provisions of the Act: * a) Infructuous or abortive exploration expenses prior to the beginning of commercial production. * b) Expenditure incurred before or after beginning of such commercial production in relati....