Amendment of section 32

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..... igures and letters "but before the 1st day of April, 2001" shall be inserted; (B) after Explanation 4, the following Explanation shall be inserted, namely :- "Explanation 5.-For the removal of doubts, it is hereby declared that the provisions of this sub-section shall apply whether or not the assessee has claimed the deduction in respect of depreciation in computing his total income ;" ; (b) .....

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