Amendment of Schedule XIV.

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Full Text of the Document

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....wing sub-paragraph shall be inserted, namely:-- "(3) The amount not deductible under sub-clause (i) or (ii) of section 35(b), which is added under sub-paragraph (1)(a), shall be allowed subsequently as a deduction in a tax year in accordance with the provisions of the said sub-clause, as the case may be.". - Clause 113 of the Bill seeks to amend Schedule XIV to the Income-tax Act, 20....