19A [OMITTED BY THE IT (THIRTY-SECOND AMDT.) RULES, 1999, W.E.F. 19-11-1999]

Computation of capital employed in an industrial undertaking or a ship or the business of a hotel for the purposes of section 80J.

19A. [Omitted by the IT (Thirty-second Amdt.) Rules, 1999, w.e.f. 19-11-1999.]