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Amendment of section 80R

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Full Text of the Document

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....r the portion beginning with the words "equal to" and ending with the words "whichever is higher", the following shall be substituted with effect from the 1st day of April, 1997, n....

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Full Text of the Document

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....in the said period of six months, within such further period as the Chief Commissioner or Commissioner may allow in this behalf : Provided that no deduction under this section shall be allowed unles....