Amendment of Section 32

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..... ection (1), - (1) in clause (iv), for the words seven thousand five hundred rupees , the words ten thousand rupees shall be substituted with effect from the 1st day of April, 1977; (2) in clause (vi), .....

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..... be inserted at the end; (iii) after clause (b), the following clause shall be inserted, namely :- (c) any ship or aircraft acquired after the 1st day of March, 1976, or any machinery or plant install .....

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