Amendment of section 41

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....m the 1st day of April, 1998, - (a) after sub-section (4), the following sub-section shall be inserted, namely :- "(4A) Where a deduction has been allowed in respect of any special reserve cr....

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....ous year in which the business is no longer in existence, the provisions of this sub-section shall apply as if the business is in existence in that previous year."; (b) in sub-section (5), for ....