Amendment of section 32

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..... than ships and aircraft) which has been installed after the 31st day of March, 1980, but before the 1st day of April, 1985, a further sum equal to one-half of the amount admissible under clause (ii) (exclusive of extra allowance for double or multiple shift working of the machinery or plant and the extra allowance in respect of machinery or plant installed in any premises used as a hotel) in respe .....

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..... ed to it in clause (2) of the Explanation below clause (vi) of this sub-section; (b) residential accommodation includes accommodation in the nature of a guest house but does not include premises used as a hotel;'; (b) in sub-section (2), after the words, brackets and figures or clause (ii) , the words, brackets, figures and letter or clause (iia) shall be inserted. - - statute, statutory pro .....

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