Amendment of Section 36

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..... n (1), in clause (viii), with effect from the 1st day of April, 1996, - (a) for the portion beginning with the words "industrial or agricultural development in India" and ending with the w .....

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..... not exceeding forty per cent. of the profits derived from such business of providing long-term finance (computed under the head "Profits and gains of business or profession" before making an .....

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