Amendment to Section 80JJ increases the allowable deduction rate and raises the maximum deduction limit under the section. Amendment to section 80JJ, effective 1 April 1984, substitutes clause (b) to provide a fifteen per cent. deduction rate and replaces the proviso to raise ... Summary
Amendment to Section 80JJ increases the allowable deduction rate and raises the maximum deduction limit under the section.
Amendment to section 80JJ, effective 1 April 1984, substitutes clause (b) to provide a fifteen per cent. deduction rate and replaces the proviso to raise the monetary ceiling from seventy-five thousand rupees to one hundred thousand rupees.
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