Amendment of section 80HHA

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..... ertaking , the words of each of the ten previous years beginning with the previous year in which the industrial undertaking shall be substituted; (ii) the following proviso shall be inserted at the end, namely :- Provided that such deduction shall not be allowed in computing the total income of any of the ten previous years aforesaid in respect of which the industrial undertaking is not a small-sc .....

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