Deduction in respect of expenses incurred in connection with certain proceedings under the Act. Omitted by the Finance Act, 1985 (32 of 1985), s. 25 (w.e.f. 1-4-1986). Original section was inserted by the Taxation Laws (Amendment) Act, 1975 (41 of 1975), s. 26(w.e.f. 1-4-1976).