Amendment of section 34

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....ion 34 of the Income-tax Act,- (a) in sub-section (1), after the words, brackets and figure "in sub-section (1)", the words, brackets, figure and letter "or sub-section (1A)" shall be inserte....

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....be inserted, namely:- "(iii) nothing in clause (i) of sub-section (1A) of section 32 shall be deemed to authorise the allowance for any previous year of any sum in respect of any structure or....