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    <title>Amendment of Section 80MM</title>
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    <description>Amendment of Section 80MM, effective 1 April 1975, omits the words and brackets referring to a resident person (other than a company) in subsection (1) and deletes subsection (2A), thereby narrowing the textual scope of the deduction provision and changing the provision&#039;s applicability under the Income-tax legislation.</description>
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