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.