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Amendment of section 115JB

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..... ction (1), with effect from the 1st day of April, 2010,— (i) for the words, figures and letters the 1st day of April, 2007 , the words, figures and letters the 1st day of April, 2010 shall be substitu .....

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..... shall be deemed to have been substituted with effect from the 1st day of April, 2001, namely:— (i) the amount or amounts set aside as provision for diminution in the value of any asset, if any amount .....

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