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....S:- 1.  Inserted vide Section 12 of the Finance (No. 2) Act, 1980 w.e.f. 01-04-1968, subject to the savings prescribed in section 44 of the Finance (No. 2) Act, 1980 2.&nb....

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....thing contained in that section, the deduction under that section shall be computed with reference to the income by way of such dividends as computed in accordance with the provisions of this Act (bef....