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    <title>Amendment of section 80L</title>
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    <description>Amendment to section 80L reduces the deduction thresholds in clauses (1) and (2) effective 1 April 1997 and inserts a proviso allowing an additional deduction for income referred to in clause (iv), clause (v) or clause (va) that remains unallowed after the primary deduction, subject to a statutory ceiling on that additional deduction when computing total income.</description>
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    <pubDate>Wed, 12 Feb 2025 16:44:22 +0530</pubDate>
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      <description>Amendment to section 80L reduces the deduction thresholds in clauses (1) and (2) effective 1 April 1997 and inserts a proviso allowing an additional deduction for income referred to in clause (iv), clause (v) or clause (va) that remains unallowed after the primary deduction, subject to a statutory ceiling on that additional deduction when computing total income.</description>
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