Amendment of section 32

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Full Text of the Document

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....se (ii),- (i) for the opening paragraph, the following shall be substituted, namely :- "in the case of any block of assets, such percentage on the written down value thereof as may be prescribed;"; (ii) in the second proviso, the words, brackets and figures "or clause (iii)" shall be omitted; (iii) after the second proviso, the following Explanations shall be in....