(6)No deduction shall be allowed in respect of the expenditure mentioned in sub-section (1) under any other provision of this Act.] [ Substituted by Act 20 of 2002, Section 18, for sub-Section (2) (w.r.e.f. 1.4.2001).][Substituted by Act 21 of 1979, Section 5, for sub-Section (1) (w.e.f. 1.6.1979).]
