Deduction under Section 80 extended to cover incomes governed by subsection (2) of section 73A by amendment.

The amendment adds the words "or sub-section (2) of section 73A" into section 80 of the Income-tax Act immediately after the existing reference to "subsection (2) of section 73", thereby extending section 80's statutory linkage and deduction eligibility to include sub-section (2) of section 73A.

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