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    <title>Section 80IB Deduction Allowed for Pre-Amendment Flat Sales to Family Members in Housing Project.</title>
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    <description>Deduction u/s 80IB - two flats in a housing project sold to two members of the same family - the amendments were prospective with effect from 1.4.2010 - since the actual sale of the flats in question took place on 14.1.2008 and 16.7.2008, full deduction allowed.</description>
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