Amendment of section 43B

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..... (ii) of sub-section (1) of section 36,"; (c) in the first proviso (as inserted by section 10 of the Finance Act, 1987 (11 of 1987)), after the word, brackets and letter "clause (a)", the words, brackets and letter "or clause (c)" shall be inserted; (d) the Explanation shall be numbered as Explanation 1, and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely .....

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