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of <h1>Amendment to Income-tax Act: No Deductions Allowed u/s 33B Starting April 1, 1985, and Beyond.</h1> In the Finance Act of 1984, an amendment was made to section 33B of the Income-tax Act. This amendment introduces a proviso stating that no deductions under section 33B will be permitted for the assessment year starting on April 1, 1985, or for any subsequent assessment years.
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