Amendment of section 13.

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..... es sub-section (3), 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 Expl .....

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..... or borrowing; (c) claim 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-cla .....

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