(ii)in the case of income of the nature referred to in clauses (ii) and (iii) of sub-section (2) of section 56, deductions, so far as may be, in accordance with the provisions of sub-clause (ii) of clause (a) and clause (c) of section 30, section 31, [sub-sections (1) ] [Substituted by Act 42 of 1970, Section 14, for certain words (w.e.f. 1.4.1971).][* * *] [ Certain words omitted by Act 46 of 1986, Section 32 (w.e.f. 1.4.1988).][and (2) of section 32] [Substituted by Act 42 of 1970, Section 14, for certain words (w.e.f. 1.4.1971).] and subject to the provisions of [section 38] [ Substituted by Act 46 of 1986, Section 32, for certain words (w.e.f. 1.4.1990).];
