Consequential amendments

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....n section 32A, in sub-section (2), in the Explanation, for clause (1), the following clause shall be substituted, namely: - '(1) (a) "new ship" or "new aircraft" includes a ship or aircraft which before the date of acquisition by the assessee was used by any other person, if it was not at any time previous to the date of such acquisition owned by any person resident in India; ....

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....ection 35,- (1) in sub-section (2),- (i) in clause (iv), for the words, brackets, figures and letters "clauses (i), (ii), (iia), (iii) and (iv) of sub-section (1) or under sub-section (14)", the words, brackets and figures "clause (ii) of sub-section (1)" shall be substituted; (ii) in clause (v), for the words, brackets and figures "clauses (i), (ii) and (iii) of sub-sec....