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<h1>Income-tax Act Amendment: Section 80L Limit Raised from 10,000 to 13,000 Effective April 1, 1996.</h1> Section 80L of the Income-tax Act is amended by the Finance Act, 1995. In sub-section (1), clauses (1) and (2), the limit is increased from 'ten thousand' to 'thirteen thousand,' effective from April 1, 1996.