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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Amendment to Income-tax Act: Deduction for Repairs and Rent Collection Changed to 30% from April 1, 2002.</h1> Section 25B of the Income-tax Act has been amended by the Finance Act, 2001. The amendment alters the deductible amount for repairs and rent collection from property income. Previously, a deduction of one-fourth of the amount was allowed. This has been changed to a deduction of thirty percent of the amount, effective from April 1, 2002.
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