(5)[ The Central Government, if it considers it necessary or expedient so to do, may, by notification in the Official Gazette, direct that the deduction allowable under this section shall not be allowed in respect of a ship acquired or machinery or plant installed after such date, not being earlier than three years from the date of such notification, as may be specified therein. ] [ Inserted by Act 5 of 1964, Section 8 (w.e.f. 1.4.1964).]
