Amendment of section 80GG.

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....and rupees", the words "five thousand rupees" shall be substituted with effect from the 1st day of April, 2017. - Clause 38 of the Bill seeks to amend section 80GG of the Income-tax Act relating ....

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....as may be prescribed, having regard to the area or place in which such accommodation is situated and other relevant considerations. It is proposed to increase the maximum amount of deduction allowa....