Subs. by Act 23 of 1976, sec. 10, for sub-section (1) and Explanation thereto (w.r.e.f. 25.9.1975) — ACT 21 OF 1965

Subs. by Act 23 of 1976, sec. 10, for sub-section (1) and Explanation thereto (w.r.e.f. 25.9.1975)

2 Subs. by Act 23 of 1976, sec. 10, for sub-section (1) and Explanation thereto (w.r.e.f. 25.9.1975) (1B) For the sixth and seventh accounting year following the accounting year in which the employer sells the goods produced or manufactured by him or renders services, as the case may be, from such establishment, the provisions of section 15 shall apply subject other following modifications, namely:-- (i) for the sixth accounting year -- set on or set off, as the case may be, shall be made in the manner

Section 2