Amendment of section 35D

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....come-tax Act, with effect from the 1st day of April, 1999,- (a) In sub-section (1), the following proviso shall be inserted, namely:- 'Provided that where an assessee incurs afte....

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....b-section (3) before the Explanation the following proviso shall be inserted, namely:- 'Provided that where the aggregate amount of expenditure referred to in sub-section (2) is incurred ....