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    <title>Amendment of section 80LA.</title>
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    <description>The Income-tax Act amendment substitutes the year specified in the temporal reference of section 80LA, sub section (2), clause (d) with the next year, thereby shifting the statutory applicability date mentioned in that clause without altering other eligibility criteria.</description>
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      <description>The Income-tax Act amendment substitutes the year specified in the temporal reference of section 80LA, sub section (2), clause (d) with the next year, thereby shifting the statutory applicability date mentioned in that clause without altering other eligibility criteria.</description>
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