Amendment of section 135.

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..... ,- ( i ) in sub-section ( 1 ),- (a ) for the words any financial year , the words the immediately preceding financial year shall be substituted; ( b ) the following proviso shall be inserted, namely:- .....

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..... ed; ( iii ) in sub-section ( 5 ), for the Explanation , the following Explanation shall be substituted, namely:- ' Explanation .-For the purposes of this section net profit shall not include such .....

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