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Income Tax Laws Amendment Act (No. 3) 1981 No. 154 of 1981 - SECT 18
Deduction of residual (1 May 1981 to 18 August 1981) capital expenditure
18. Section 122DD of the Principal Act is amended-
(a) by omitting ''residual (post 30 April 1981) capital expenditure''
(wherever occurring) and substituting ''residual (1 May 1981 to 18
August 1981) capital expenditure''; and
(b) by inserting in sub-section (3) ''122DF or'' before ''122J''.
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