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    <title>Amendment of section 80HHB</title>
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    <description>The Income-tax (Amendment) Act, 1986 substitutes the words &quot;twenty-five per cent.&quot; with &quot;fifty per cent.&quot; in section 80HHB of the principal Act, thereby increasing the statutory deduction rate specified in that provision for eligible taxpayers.</description>
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      <title>Amendment of section 80HHB</title>
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      <description>The Income-tax (Amendment) Act, 1986 substitutes the words &quot;twenty-five per cent.&quot; with &quot;fifty per cent.&quot; in section 80HHB of the principal Act, thereby increasing the statutory deduction rate specified in that provision for eligible taxpayers.</description>
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