Amendment of section 80RR

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....tax Act, for the portion beginning with the words "a deduction from such income of an amount" and ending with the words "competent authority may allow in this behalf", the following shall be substitut....

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....sment year beginning on the 1st day of April, 2003; (iv) fifteen per cent. of such income for an assessment year beginning on the 1st day of April, 2004, as is brought into India by,....