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Development rebate

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..... velopment rebate in respect of any ship or machinery or plant referred to in sub-section (1A) of section 33 shall be a sum equivalent to- ( a ) in the case of any such ship- ( i ) where the shi .....

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..... fore the 1st day of April, 1966, for the purposes of business of mining coal, twenty per cent of the actual cost of the machinery or plant to the assessee ; and ( ii ) in any other case, ten per c .....

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