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<h1>Professional income threshold increased, altering eligibility for special deductions and expanding investment and pension deductions.</h1> Amendments to section 88 (effective 1 April 1993) raise the professional-income threshold to twenty-five per cent. for special treatment, add and renumber annuity-plan references, introduce deductible categories for notified LIC annuity plans, limited mutual fund unit subscriptions, and contributions to specified pension funds, expand deposit-scheme and cooperative society references, and increase specified monetary deduction limits for the listed professional category.