Amendment of section 41
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.... (b) in sub-section (4), for the Explanation, the following Explanation shall be substituted, namely :- 'Explanation .- For the purposes of sub-section (3), - (1) "moneys payable" in respect of any building, machinery, plant or furniture includes- (a) any insurance, salvage or compensation moneys payable in respect thereof: (b) where the building, machinery....
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