Amendment of section 35CCC.

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....and one-half times of" shall be omitted with effect from the 1st day of April, 2018. - Clause 19 of the Bill seeks to amend section 35CCC of the Income-tax Act relating to expenditure on agricultur....

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....der this section is claimed and allowed for any assessment year in respect of any expenditure referred to in sub-section (1), deduction shall not be allowed in respect of such expenditure under any ot....