Rehabilitation allowance.33B. Where the business of any industrial undertaking carried on in India is discontinued in any previous year by reason of extensive damage to, or destruction of, any building, machinery, plant or furniture owned by the assessee and used for the purposes of such business as a direct result of-
| (i) | - | flood, typhoon, hurricane, cyclone, earthquake or other convulsion of nature ; or |
| (ii) | - | riot or civil disturbance ; or |
| (iii) | - | accidental fire or explosion ; or |
| (iv) | - | action by an enemy or action taken in combating an enemy (whether with or without a declaration of war), |
and, thereafter, at any time before the expiry of three years from the end of such previous year, the business is re-established, reconstructed or revived by the assessee, he shall, in respect of the previous year in which the
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