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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Section 80L: Interest on Deposits with Approved Financial Corporations for Industrial and Housing Finance Now Included.</h1> Section 80L of the Income-tax Act is amended by the Finance (No. 2) Act, 1980, effective April 1, 1981. The amendment replaces clause (vii) in sub-section (1) to include interest on deposits with financial corporations or public companies in India that provide long-term finance for industrial development or residential housing. These entities must be approved by the Central Government for the purposes of clause (viii) of sub-section (1) of section 36.
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