Income-tax amendment revises section 21 wording, replacing "nil for" with "nil up to" in sub-section 5.

Section 21 of the Income-tax Act is amended in sub-section (5) by substituting the words "nil up to" for the words "nil for". The amendment makes a textual change to the provision governing the relevant nil period or nil rate expression in that sub-section, while leaving the rest of section 21 unchanged.

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