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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 80HHE Amendment: Proviso in Sub-section (1) Removed, Effective April 1, 1996, via Finance Act 1995.</h1> Section 80HHE of the Income-tax Act is amended by omitting the proviso in sub-section (1), effective from April 1, 1996, as per the Finance Act, 1995.