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Amendment of section 80CCD

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Full Text of the Document

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.... Act,— (a) in sub-section (1),—  (i) in the opening portion, after the words, figures and letters ''Where an assessee, being an individual employed by the Central Government or any othe....

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Full Text of the Document

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....b) in any other case, ten per cent. of his gross total income in the previous year;"; (b) after sub-section (4), the following sub-section shall be inserted, namely:— "(5) For the purposes of ....