Omitted

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....f the Finance Act, 2000 w.e.f. 01-04-2001 2.  Substituted vide Section 19 of the Finance Act, 2001 w.e.f. 01-04-2002 before it was read as, "a sum equal to one-fourth of such a....

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.... and (b) has received any amount, by way of arrears of rent from such property, not charged to income-tax for any previous year, the amount so received, after deducting 2[a sum equal to thirty per....