Amendment of Section 33

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..... alled after the 31st day of March, 1963, and before the 1st day of April, 1966, for the purposes of business of mining coal, thirty five per cent. of the actual cost of the machinery or plant to the assessee, (b) where the machinery or plant is installed before the 1st day of April, 1965, for the purposes of any other business, twenty per cent., (c) where the machinery or plant is installed after .....

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..... on (1) of section 33A shall be substituted; (iii) after sub section (5), the following sub section shall be inserted, namely : (6) Notwithstanding anything contained in the foregoing provisions of this section, no deduction by way of development rebate shall be allowed in respect of any machinery or plant installed after the 31st day of March, 1965, in any office premises or any residential accomm .....

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