Consequential amendments to income tax cross references include a new deduction provision, altering related deduction eligibility and compliance.

Consequential amendments update cross-references in the Income-tax Act to incorporate and insert a newly referenced deduction provision across multiple subsections, by adding a clause reference, substituting expanded lists of clause references, and appending the deduction provision to sections that govern deduction eligibility and computation, thereby integrating the provision into the Act's existing deduction framework.

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