Tax amendment updates Income tax cross references to include an additional deduction provision, altering deduction reference wording.

Consequential amendments update cross references in the Income tax Act: section 80A(3) is amended to add a reference to section 80JJ, and section 80P(3) is amended to insert a reference to section 80JJ and to substitute wording so the provision reads as a combined reference to the preexisting provision and the newly added provision.

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