Amendment of Section 80C

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Full Text of the Document

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....e Time Deposit Rules, 1981." (b) after sub-section (6), the following sub-section shall be inserted, namely:— "(6A) If any amount, including interest accrued thereon, is withdrawn by the assessee from his account referred to in clause (xxiii) or clause (xxiv) of sub-section (2), before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be dee....