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of <h1>Income-tax Act Amended: Deduction Limit in Section 80L Increased from 500 to 1,000, Effective April 1, 1970.</h1> Section 80L of the Income-tax Act has been amended by the Finance Act of 1969. In sub-section (1) of this section, the phrase 'five hundred rupees' is replaced with 'one thousand rupees.' This change is effective from April 1, 1970.
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