Amendment of section 80-IB

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..... ed ; (b) after sub-section (11), the following sub-section shall be inserted, namely :- "(11A) The amount of deduction in a case of an undertaking deriving profit from the integrated business of handling, storage and transportation of food grains, shall be hundred per cent. of the profits and gains derived from such undertaking for five assessment years beginning with the initial assessment ye .....

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