Amendment of section 33

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..... Act, 1961 (43 of 1961), in sub-section (1) - (a) in clause (i), the word "and" where it occurs last shall be omitted; (b) for clause (ii) the following clauses shall be substituted, namely: - " .....

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..... business of mining coal, thirty-five per cent. of the actual cost of the machinery or plant to the assessee, and (b) in any other case, twenty per cent. of the actual cost of the machinery or plant .....

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