Omission of section 80E removes a specified income-tax deduction by amendment, altering entitlement under the statute. The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 80E of the Income-tax Act, 1961, thereby removing the statutory provision that previously provided for the specified income-tax deduction and altering the statutory framework for entitlement to that deduction.
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Provisions expressly mentioned in the judgment/order text.
Omission of section 80E removes a specified income-tax deduction by amendment, altering entitlement under the statute.
The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 80E of the Income-tax Act, 1961, thereby removing the statutory provision that previously provided for the specified income-tax deduction and altering the statutory framework for entitlement to that deduction.
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