Amendment of section 88

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Full Text of the Document

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....entitled to a deduction from the amount of income-tax on his total income with which he is chargeable for any assessment year of an amount equal to the income-tax calculated at the average rate of income-tax on any sums paid by him in the previous year- (i) as donations to the National Defence Fund set up by the Central Government; or (ii) as donations to any other fund or any In....