(1)The word "and" after the semicolon in clause (c) of sub-section (1) of Section 25 of the said Act shall be deleted.(2)The full stop after the words "if any" in clause (d) of sub-section (1) of Section 25 of the said Act shall be substituted by a semicolon and the word "and" shall be inserted after the semicolon thus substituted.(3)After clause (d) of sub-section (1) of Section 25 of the said Act a new clause (e) shall be inserted in the following way, namely:-"(e) the deductions claimed therein are substantiated in the manner and form prescribed under the Act or under any other law for the time being in force."
