Amendment of Section 155

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Full Text of the Document

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.... respect of the cost of planting in any area in any assessment year under section 33A and subsequently- (i) at any time before the expiry of eight years from the end of the previous year in which such allowance was made, the land is sold or otherwise transferred by the assessee to any person other than the Government, a local authority, a corporation established by a Central, State or Pro....