Omission of section 80CC removes the related income-tax deduction and is treated as effective from April 1993. Omission of section 80CC under the Finance (No. 2) Act, 1996 removes the deduction previously available and declares the provision deemed omitted with ... Summary
Omission of section 80CC removes the related income-tax deduction and is treated as effective from April 1993.
Omission of section 80CC under the Finance (No. 2) Act, 1996 removes the deduction previously available and declares the provision deemed omitted with effect from 1 April 1993, thereby treating the statutory repeal as operative from that earlier date.
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