Deduction under section 88E disallowed for assessment years on and after the specified effective year by amendment. The amendment inserts a new sub section providing that no deduction under the identified provision shall be allowed in, or after, the assessment year ... Summary
Deduction under section 88E disallowed for assessment years on and after the specified effective year by amendment.
The amendment inserts a new sub section providing that no deduction under the identified provision shall be allowed in, or after, the assessment year beginning on the specified date, thereby terminating the availability of that deduction for that assessment year and subsequent years.
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