Notwithstanding anything contained in this Ordinance, no question as to the source of any sum invested by any person in the expansion or balancing, modernisation, renovation and extension of an existing industry during the period between the first day of July 2009 and the thirtieth day of June, 2010 (both days inclusive), shall be raised if the assessee pays, before the filing of return of income, tax at the rate of ten per cent on such sum invested.]

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