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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Deduction for repairs and rent collection fixed as proportion of annual value under amended provision.</h1> The amendment substitutes the clause governing expenditure on repairs and rent collection with a prescriptive allowance equal to one fifth of the property's annual value, omits the previously listed clause (viii), and applies to the subsection with effect from the beginning of the specified assessment year.

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