Amendment of section 13.

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..... such part of income as referred to in sub-clauses (i) and (ii)" shall be substituted; (ii) in clause (d), in the long line, for the word and figures "November, 1983", the words, figures and brackets "November, 1983, to the extent of such deposits or investments referred to in sub-clauses (i), (ii) and (iii)" shall be substituted; (b) after sub-section (9) and before Explanation 1, the following .....

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..... of depreciation is not in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other previous year; and (d) such expenditure is not in the form of any contribution or donation to any person. Explanation.-For the purposes of determining the amount of expenditure under this sub-section, the provisions of sub-clause (ia) of clause (a) of section .....

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