Amendment of Section 43

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..... n shall be inserted and shall be deemed to have been inserted, with effect from the 1 st day of April, 2003, namely:— '' Explanation 6.—Where an assessee was not required to compute his total inc .....

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..... in respect of such previous year or years preceding the previous year relevant to the assessment year under consideration shall be deemed to be the depreciation actually allowed under this Act for th .....

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