Amendment of section 43B

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..... t from the 1st day of April, 2002,- (i) in clause (e), the word "or" shall be inserted at the end ; (ii) after clause (e), the following clause shall be inserted, namely :- "(f) any sum payable .....

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..... uction in respect of any sum referred to in clause (f) of this section is allowed in computing the income, referred to in section 28, of the previous year (being a previous year relevant to the assess .....

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