Amendment of section 36.

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....ection (1), in clause (iva), for the words "ten per cent.", the words "fourteen per cent." shall be substituted with effect from the 1^st day of April, 2025. - Clause 12 of the Bill seeks to....

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....ion 80CCD, on account of an employee to the extent it does not exceed ten per cent. of the salary of the employee in the previous year, shall be allowed as a deduction to the assessee. It is propos....