Amendment of Section 80C

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Full Text of the Document

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(6), the following sub-section shall be inserted, namely:— "(6A) If any amount, including interest accrued thereon, is withdrawn by the assessee from his account referred to in clause (xxiii) or clause (xxiv) of sub-section (2), before the expiry of the period of five years from the date of its deposit, the amount so withdrawn shall be deemed to be the income of the a....