Amendment of section 43B.

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..... mely:- (g) any sum payable by the assessee to the Indian Railways for the use of railway assets, . - Clause 23 of the Bill seeks to amend section 43B of the Incometax Act relating to certain deductions to be only on actual payment. The aforesaid section, inter alia, provides that certain sum payable by the assessee shall be allowed as deduction irrespective of the previous year in which .....

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