Amendment of section 23

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....ned under this sub-section shall,- (a) in the case of a building comprising one or more residential units, the erection of which is begun after the 1st day of April, 1961 and completed before the 1st day of April, 1970 for a period of three years from the date of completion of the building, be reduced by a sum equal to the aggregate of- (i) in respect of any residential unit whos....

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....determined exceeds one thousand two hundred rupees, an amount of one thousand two hundred rupees, so, however, that the income in respect of any residential unit referred to in clause (a) or clause (b) is in no case a loss."; (b) for sub-section (2), the following sub-section shall be substituted, namely:- "(2) Where the property consists of one or more houses and such h....