Amendment of section 24

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..... section (2), the following sub-sections shall be substituted with effect from the 1st day of April, 1987, namely :- (2) No deduction shall be allowed under sub-section (1) in respect of property of th .....

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..... 3) The total amount deductible under sub-section (1) in respect of property of the nature referred to in sub-clause (ii) of clause (a) of sub-section (2) of section 23 shall not exceed the annual valu .....

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