Amendment of section 23

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..... igures and letters completed after the 31st day of March, 1978, but before the 1st day of April, 1982 shall be substituted; (ii) for the words, brackets and letters so, however, that the income in respect of any residential unit referred to in clause (a) or clause (b) or clause (c) is in no case a loss. , the following shall be substituted, namely :- (d) in the case of a building comprising one or .....

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