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<h1>Section 80VV (omitted) formerly allowed Rs.5,000 deduction for prior-year expenses on tax liability proceedings; removed April 1, 1986</h1> Section 80VV, originally inserted in 1976, permitted a deduction for expenses incurred in the previous year in connection with proceedings before income-tax authorities, the Appellate Tribunal or courts to determine tax, penalty or interest liability, subject to an aggregate cap of Rs. 5,000; that provision was omitted effective 1 April 1986, so no such deduction now exists under that section.