Amendment of section 10AA.

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Full Text of the Document

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....section shall be allowed from the total income of the assessee computed in accordance with the provisions of this Act, before giving effect to the provisions of this section and the deduction under this section shall not exceed such total income of the assessee.". - Clause 7 of the Bill seeks to amend section 10AA of the Income-tax Act relating to special provisions in respect of newly establis....