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    <title>Amendment of Act 11 of 1991.</title>
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    <description>Clause 144 substitutes the phrase in section 8 of the Election Commission Act, 1991 so that other conditions of service are limited to allowance and provision of rent-free residence, thereby removing the income-tax exemption previously available on rent-free residence, conveyance, sumptuary and medical facilities. The amendment is effective from 1st April, 2021 and applies to the relevant assessment year and subsequent assessment years.</description>
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      <title>Amendment of Act 11 of 1991.</title>
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      <description>Clause 144 substitutes the phrase in section 8 of the Election Commission Act, 1991 so that other conditions of service are limited to allowance and provision of rent-free residence, thereby removing the income-tax exemption previously available on rent-free residence, conveyance, sumptuary and medical facilities. The amendment is effective from 1st April, 2021 and applies to the relevant assessment year and subsequent assessment years.</description>
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