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    <title>Omission of section 80JJ</title>
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    <description>Omission of section 80JJ of the Income-tax Act is effected by the Finance Act, 1997; the provision is removed from the statute book and ceases to have legal effect from the specified commencement date, thereby eliminating the statutory force of that provision and altering the direct tax legislative framework.</description>
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      <description>Omission of section 80JJ of the Income-tax Act is effected by the Finance Act, 1997; the provision is removed from the statute book and ceases to have legal effect from the specified commencement date, thereby eliminating the statutory force of that provision and altering the direct tax legislative framework.</description>
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