Amendment of section 80HHC

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Full Text of the Document

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.... of profits, referred to in sub-section (1B)," shall be substituted; (b) in sub-section (1A), for the words "a deduction of the profits", the words, brackets, figure and letter "a deduction to the extent of profits, referred to in sub-section (1B)," shall be substituted; (c) after sub-section (1A), the following sub-section shall be inserted, namely:- "(1B) For the purpo....