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of <h1>Tax Relief Expanded: New Clause (va) in Section 80L Enhances Mutual Fund Income Deduction Provisions</h1> The amendment modifies section 80L of the Income-tax Act by inserting a new clause (va) effective April 1, 1988. The clause specifically addresses income received from units of a Mutual Fund specified under clause (23D) of section 10, expanding the scope of tax provisions related to mutual fund income.
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