Amendment of section 16

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....) and (ii), the following clause shall be substituted with effect from the 1st day of April, 2002, namely ;- "(i) in the case of an assessee whose income from salary, before allowing a deduction und....

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....es, a deduction of a sum of twenty thousand rupees; (ii) a deduction in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee who i....