Amendment of section 87A.

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Full Text of the Document

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....ub-section (1A) of section 115BAC, and the total income- (a) does not exceed seven hundred thousand rupees, the assessee shall be entitled to a deduction from the amount of income-tax (as computed before allowing for the deductions under this Chapter) on his total income with which he is chargeable for any assessment year, of an amount equal to one hundred per cent. of such income-tax or ....