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    <description>The Finance (No. 2) Act, 1991 introduced a temporary deduction for profits from printing and publication of books, effective from 1 April 1992; an allowance equal to a specified percentage of such profits is deductible subject to the section&#039;s other conditions. The concession applies for the five assessment years beginning with assessment year 1992-93 and is to be allowed only if statutory eligibility requirements are met.</description>
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