Amendment of section 16.

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....lowing proviso shall be inserted with effect from the 1st day of April, 2025, namely:-- 'Provided that in a case where income-tax is computed under clause (ii) of sub-section (1A) of section 115BAC,....

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....y, whichever is less, shall be made before computing the income under the head "Salaries". It is proposed to insert a new proviso in the said clause to provide that in a case where income-tax is comp....