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Amendment of section 87

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....er "sections 87A, 88" shall be substituted;           (ii) in sub-section (2), for the word and figures "section 88", the words, figures and letter "section 87A or section 88" shall be substituted.   - Clauses 19 and 20 of the Bill seek to amend section 87 and insert a new section 87A in the Income-tax Act relating to rebate of income-tax ....

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