Amendment of section 80RRA
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....the Income-tax Act, in sub-section (1), for 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 ....
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....ol unable to do so within 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 ....
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