Amendment of section 115JB

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..... 7" shall be substituted; (b) for the words "seven and one-half per cent.", at both the places where they occur, the words "ten per cent." shall be substituted; (ii) in the Explanation occurring after sub-section (2),- (a) in clause (f), for the words, figures, brackets and letters "section 10 (other than the provisions contained in clause (23G) thereof) or section 10A or section 10B or secti .....

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..... n 10 [other than the provisions contained in clause (38) thereof]" shall be substituted; (d) after clause (ii), the following clauses shall be inserted, namely:- "(iia) the amount of depreciation debited to the profit and loss account (excluding the depreciation on account of revaluation of assets); or (iib) the amount withdrawn from revaluation reserve and credited to the profit and loss ac .....

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