Amendment of Section 33

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Full Text of the Document

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....where the machinery or plant is installed after the 31st day of March, 1963, and before the 1st day of April, 1966, for the purposes of business of mining coal, thirty five per cent. of the actual cost of the machinery or plant to the assessee, (b) where the machinery or plant is installed before the 1st day of April, 1965, for the purposes of any other business, twenty per cent., ....