Amendment of section 36

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....amount of the deduction relating to any such debt or part thereof shall be limited to the amount by which such debt or part thereof exceeds the credit balance in the provision for bad and doubtful debts account made under that clause;"; (ii) in clause (viia), - (1) for the portion beginning with the words "in respect of any provision" and ending with the words "in the prescribed ....

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.... figures "to clause (iii) of sub-section (5)" shall be substituted; (iii) in clauses (viii) and (viiia), for the brackets, words, figures and letter "(computed before making any deduction under Chapter VIA)", the brackets, words, figures and letter "(computed before making any deduction under this clause and Chapter VIA)" shall be substituted; (b) in sub-section (2), after clause....