Amendment of section 80L

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Full Text of the Document

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.... as may be framed by the Central Government and notified by it in this behalf in the Official Gazette;"; (b) in clause (iii), for the words "under any scheme", the words "under any other scheme" shall be substituted; (c) the following provisos shall be inserted at the end, namely :- "Provided that where the gross total income of the assessee includes any income ....