Amendment of section 115JC

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..... s under section 10AA , the words, figures and letters under section 10AA; and shall be substituted; (c) after clause (ii), the following clause shall be inserted, namely: (iii) deduction claimed, if any, under section 35AD as reduced by the amount of depreciation allowable in accordance with the provisions of section 32 as if no deduction under section 35AD was allowed in respect of the ass .....

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