AMENDMENT OF SECTION 43 In Section 43 of the Income Tax Act, in clause
6),- (a) in Explanation 2-A, for the words "book value of the assets", the words "written down value of the assets" shall be substituted; (b) in Explanation 2-B,- (i) for the words "value of the assets as appearing in the books of account", the words "written down value of the transferred assets as appearing in the books of account" shall be substituted; (ii) the proviso shall be omitted.