Amendment to section 80E imposes a timing requirement that payment must precede the specified cutoff date for deduction eligibility.

Amendment inserts a temporal payment requirement into sub section (1) of section 80E of the Income tax Act by adding the words "before the 1st day of March, 1984" immediately after the phrase "he has paid," thereby confining eligibility for the deduction in that sub section to payments made prior to that date.

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