Amendment of section 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Income-tax Act, before the Explanation, the following sub-section shall be inserted, namely:- '(3) Where any structure or work referred to in sub-section (1A) of section 32 in or in relation to a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X