Amendment of section 35AD.

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..... is of the nature referred to in sub-clause ( i ) or sub-clause ( ii ) or sub-clause ( v ) or sub-clause ( vii ) or sub-clause ( viii ) of clause ( c ) of sub-section (8) and has commenced its operations on or after the 1st day of April, 2012, the deduction under sub-section (1) shall be allowed of an amount equal to one and one-half times of the expenditure referred to therein."; .....

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..... of setting up and operating a warehousing facility for storage of sugar; and"; ( C ) in clause ( b ) , for the words, brackets and letters "clause ( a ), clause ( aa ) , clause ( ab ) and clause ( ac ) ", the words "any of the above clauses" shall be substituted; ( c ) after sub-section (6) , the following sub-section shall be inserted and shall be deemed to hav .....

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