Amendment of section 115JB

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..... stituted; (b) for the words "seven and one-half per cent.", at both the places where they occur, the words "ten per cent." shall be substituted; (ii) in the Explanation occurring after sub-section (2),- (a) in clause (f), for the words, figures, brackets and letters "section 10 (other than the provisions contained in clause (23G) thereof) or section 10A or section 10B or section 11 or sectio .....

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..... n the provisions contained in clause (38) thereof]" shall be substituted; (d) after clause (ii), the following clauses shall be inserted, namely:- "(iia) the amount of depreciation debited to the profit and loss account (excluding the depreciation on account of revaluation of assets); or (iib) the amount withdrawn from revaluation reserve and credited to the profit and loss account, to the e .....

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