Amendment of section 35

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..... penditure incurred on the acquisition of any land, whether the land is acquired as such or as part of any property, after the 29th day of February, 1984. ; (ii) the Explanation shall be numbered as Explanation 1 and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely :- 'Explanation 2 : For the purposes of this clause, - (a) land includes any interest in lan .....

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