Amendment of Section 36

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..... ided that where such expenditure or any part thereof is of a capital nature, one fifth of such expenditure shall be deducted for the previous year in which it was incurred; and the balance thereof shall be deducted in equal installments for each of the four immediately succeeding previous years : Provided further that the provisions of sub section (2) of section 32 and of sub section (2) of sectio .....

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