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<h1>Income-tax Act Section 80E amended: Payments must be made before March 1, 1984, to qualify for benefits.</h1> Section 80E of the Income-tax Act has been amended by the Finance Act of 1984. In sub-section (1), the amendment inserts the phrase 'before the 1st day of March, 1984,' following the words 'he has paid.' This change specifies a deadline for payments to be eligible under this section.