Amendment of section 32

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ct, 1961 (43 of 1961) (hereinafter referred to as the Income-tax Act), in sub-section (1), with effect from the 1st day of April, 1998,- (a) before clause (ii), the following clause shall be inserte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by the assessee during the previous year and is put to use for the purposes of business or profession for a period of less than one hundred and eighty days in that previous year, the deduction under....