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Amendment of section 5
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....se of an individual or a Hindu undivided family, such Relief Bonds as the Central Government may, by notification in the Official Gazette, specify in this behalf;"; (ii) for clause (xxxa), the following clause shall be substituted with effect from the 1st day of April, 1989, namely :- "(xxxa) the value of one or more dwelling units (each having a plinth area of eighty square meters o....