Section Text
1),- (a) in clause (vii),- (i) after the words "industrial development in India", the words, brackets and figures "and which is eligible for deduction under clause (viii) of subsection (1) of Section 36" shall be inserted; (ii) the proviso shall be omitted; (b) in clause (x), for the words "for residential purposes", the words, brackets and figures "for residential purposes and which is eligible for deduction under clause (viii) of sub-section (1) of Section 36" shall be substituted.