(9)The Central Government, if it considers 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 after such date as may be specified therein.Explanation. - In this section,-] [Substituted by Act 12 of 1990, Section 10, for Section 32-AB (w.e.f. 1.4.1991).](a)[ "Coffee Board" means the Coffee Board constituted under section 4 of the Coffee Act, 1942 (7 of 1942); [ Substituted by Act 32 of 2003, Section 16, for Clause (a) (w.e.f. 1.4.2004).](aa)"National Bank" means the National Bank for Agriculture and Rural Development established under section 3 of the National Bank for Agriculture and Rural Development Act, 1981 (61 of 1981);(ab)"Rubber Board" means the Rubber Board constituted under sub-section (1) of section 4 of the Rubber Board Act, 1947 (24 of 1947); ](b)"Tea Board" means the Tea Board established under section 4 of the Tea Act, 1953 (29 of 1953).[Substituted by Act 12 of 1990, Section 10, for Section 32AB (w.e.f. 1.4.1991).]
