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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Tax Deduction Provision 80QQ Eliminated: Comprehensive Amendment Removes Specific Income Tax Exemption Framework</h1> The statutory provision relates to the omission of section 80QQ from the Income-tax Act through the Direct Tax Laws (Amendment) Act, 1987. This amendment removes the specific section 80QQ from the existing income tax legislation, effectively eliminating the particular provision's legal applicability and scope within the taxation framework.