Insertion of new section 35DDA

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..... Act, the following section shall be inserted with effect from the 1st day of April, 2002, namely :- "35DDA. Amortisation of expenditure incurred under voluntary retirement scheme.- (1) Where an a .....

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..... our immediately succeeding previous years : (2) No deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under any other provision of this Act.".
Statute, statutor .....

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