Amendment of section 33

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.... the Income-tax Act, 1961 (43 of 1961), in sub-section (1) - (a) in clause (i), the word "and" where it occurs last shall be omitted; (b) for clause (ii) the following clauses shall ....

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....e the 1st day of April, 1966, for the purposes of business of mining coal, thirty-five per cent. of the actual cost of the machinery or plant to the assessee, and (b) in any other case, twent....