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<h1>Section 80TT Omitted: Former Deduction for Lottery Winnings by Non-Corporate Taxpayers Removed Since 1 April 1987</h1> Section 80TT of the Income-tax Act has been omitted; originally inserted in 1972 to allow a deduction for lottery winnings received by non-corporate taxpayers-full deduction where winnings did not exceed Rs.5,000 and a specified reduced deduction for larger amounts-it was first dropped in 1981 and a later version dealing with such deductions was also omitted with effect from 1-4-1987, leaving no operative deduction under that section.