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Amendment of section 88

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....me-tax Act, in sub-section (2), with effect from the 1st day of April, 1992, - (a) after clause (xiv), the following clause shall be inserted, namely:― "(xiva) as subscription ....

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....nt or improvement of cities, towns and villages, or for both, not being a scheme the interest on deposits whereunder qualifies for the purposes of computing the deduction under section 80L, a....

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