Amendment of section 35CCB

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....me-tax Act, with effect from the 1st day of April, 1991, (i) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) Where an assessee incurs any expendit....

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....the Central Government, the assessee shall, subject to the provisions of sub-section (2), be allowed a deduction of the amount of such expenditure incurred during the previous year."; ....