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Amendment of Section 23
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....res and letters "completed after the 31st day of March, 1970, but before the 1st day of April, 1978" shall be substituted; (b) for the words, brackets and letters "so, however, that the income in respect of any residential unit referred to in clause (a) or clause (b) is in no case a loss.", the following shall be substituted, namely :- "(c) in the case of a building co....