Building, etc., partly used for business, etc., or not exclusively so used

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..... ause ( a ) of section 30, in the case of rent, shall be such amount as the 1 [ Assessing ] Officer may determine having regard to the proportionate annual value of the part used for the purpose of the business or profession, and in the case of any sum paid for repairs, such sum as is proportionate to the part of the premises used for the purpose of the business or profession; ( b ) the deduc .....

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..... s (Amendment) Act, 1987, w.e.f. 1-4-1988. 2. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. 3. Substituted for clauses (i), (ii), (iia) and (iii) of sub-section (1) and sub-section (1A) by the Taxation Laws (Amendment Miscellaneous Provisions) Act, 1986, w.e.f. 1-4-1988. 4. Substituted for Income-tax by the Direct Tax Laws (Amendmen .....

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