Amendment of Section 115JB

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..... ", the following shall be substituted and shall be deemed to have been substituted with effect from the 1 st day of April, 2001, namely:— ''( h ) the amount of deferred tax and the provision therefor, if any amount referred to in clauses ( a ) to ( h ) is debited to the profit and loss account, and as reduced by—''; ( b ) after Explanation 1 as so numbered, the following shall be inserte .....

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