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    <title>Income-tax Act, 1961 : Deduction under section 80HHC of the Income-tax Act, 1961</title>
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    <description>The Board directs an extension of the administrative moratorium on assessments, recovery proceedings and related enforcement in respect of claims under the export-profit deduction provision in section 80HHC, maintaining suspension of action for an additional specified period and instructs Chief Commissioners/Directors General to notify all officers in their regions to implement the extension.</description>
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      <description>The Board directs an extension of the administrative moratorium on assessments, recovery proceedings and related enforcement in respect of claims under the export-profit deduction provision in section 80HHC, maintaining suspension of action for an additional specified period and instructs Chief Commissioners/Directors General to notify all officers in their regions to implement the extension.</description>
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