Amendment of section 80-IB

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..... b-section (10),— (i) in clause (a),— (a) in sub-clause (ii), after the words, figures and letters "the 1st day of April, 2004", the words, figures and letters "but not later than the 31st day of M .....

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..... "five per cent.", the words "three per cent." shall be substituted; (b) for the words "two thousand square feet, whichever is less", the words "five thousand square feet, whichever is higher" shall .....

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