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    <title>Omission of section 80JJ</title>
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    <description>Omission of a statutory deduction provision: section 80JJ of the Income tax Act is repealed by legislative amendment enacted in the Finance Act, with an express commencement date specified for the amendment to take effect, thereby removing the legal basis for claiming the deduction previously available under that provision.</description>
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      <title>Omission of section 80JJ</title>
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      <description>Omission of a statutory deduction provision: section 80JJ of the Income tax Act is repealed by legislative amendment enacted in the Finance Act, with an express commencement date specified for the amendment to take effect, thereby removing the legal basis for claiming the deduction previously available under that provision.</description>
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