Amendment of Section 80C

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....h effect from the 1st day of April, 1972, - (a) for sub-section (1), the following sub-section shall be substituted, namely :- "(1) In computing the total income of an assessee, ther....

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....per cent. of the amount by which such aggregate exceeds Rs. 1,000; (c) where such aggregate exceeds Rs. 5,000 Rs. 3,000 plus 40 per cent. of the amount by which such aggregate exceeds Rs. 5,000.....