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<h1>Omission of section 80V removes that Income-tax Act provision and ends its operative tax consequences under amended law.</h1> The Finance Act, 1994 amends the Income-tax Act by omitting section 80V, specifying that section 80V shall be omitted with effect from the 1st day of April, 1995, thereby effecting a statutory repeal of that provision and terminating its operative tax consequences.