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    <title>Amendment of section 80L</title>
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    <description>Amendment increases the monetary threshold for the deduction under section 80L by textual substitution in sub-section (1), clauses (1) and (2), thereby modifying the statutory limit available to taxpayers and taking effect from the commencement of the stated assessment year, with compliance limited to applying the new threshold in tax computations and filings under that provision.</description>
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      <description>Amendment increases the monetary threshold for the deduction under section 80L by textual substitution in sub-section (1), clauses (1) and (2), thereby modifying the statutory limit available to taxpayers and taking effect from the commencement of the stated assessment year, with compliance limited to applying the new threshold in tax computations and filings under that provision.</description>
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