Amendment of section 36.

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....clause (iva), for the words "ten per cent.", the words "fourteen per cent." shall be substituted with effect from the 1st day of April, 2025. - Clause 12 of the Bill seeks to amend section 36 of th....

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....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 proposed to amend the said clause....