Amendment of section 33A

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..... cent. shall be substituted; (iii) for the words be allowed as a deduction in respect of the third succeeding previous year next following the previous year in which the land is prepared for planting or replanting, as the case may be: , the following shall be substituted, namely:- be allowed as a deduction in the manner specified hereunder, namely:- (a) the amount of the development allowance shall .....

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..... in sub-section (2),- (i) for the words the third succeeding previous year next following the previous year in which the land has been prepared , the words, brackets and figure the previous year in respect of which the deduction is required to be allowed under sub-section (1) shall be substituted; (ii) for the words, brackets and figure calculated at the rates specified in sub-section (1) , the wo .....

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