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Amendment of section 80GGA.
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....ction (4), the following Explanation shall be inserted, namely:-- "Explanation.--For the removal of doubts, it is hereby declared that the claim of the assessee for a deduction in respect of any sum referred to in sub-section (2) in the return of income for any assessment year filed by him, shall be allowed on the basis of information relating to such sum furnished by ....
TaxTMI