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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Finance (No. 2) Act, 1980 amends Section 208: New Rs. 12,000 provision effective September 1, 1980.</h1> Section 208 of the Income-tax Act has been amended by the Finance (No. 2) Act, 1980. In subsection (2), clause (c) is replaced with a new provision effective from September 1, 1980. The revised clause specifies that in cases not covered by other provisions, the applicable amount is Rs. 12,000.