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<h1>Finance Bill 2010 amends Section 80A of Income-tax Act to prevent double deductions for specified business profits.</h1> Clause 23 of the Finance Bill, 2010 proposes an amendment to section 80A of the Income-tax Act, effective from April 1, 2011. The amendment introduces a new sub-section (7), stating that if a deduction is claimed and allowed under any provision of Chapter III for profits from specified businesses referred to in clause (c) of sub-section (8) of section 35AD, no further deduction under section 35AD will be permitted for the same or any other assessment year. This aims to prevent double deductions for specified business profits.