Amendment of section 80JJAA.

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....s, figures and letters "the report of the accountant, as defined in the Explanation below sub-section (2) of section 288, before the specified date referred to in section 44AB" shall be substituted. - Clause 39 of the Bill seeks to amend section 80JJAA of the Income-tax Act relating to deduction in respect of employment of new employees. Sub-section (1) of the said section provides that where ....