Insertion of new section 80D

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed, at the following rates, such sum as is specified in sub-section (2) and paid by him by cheque in the previous year out of his income chargeable to tax, namely: - (i) in a case where such sum does not exceed in the aggregate three thousand rupees, the whole of such sum; and (ii) in any other case, three thousand rupees. (2) The sum referred to in sub-section (1) shall be the following, na....