Insertion of new sections 80V and 80VV

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....sections 80V and 80VV. In Chapter VIA of the Income-tax Act, under the heading "D.- Other deductions", after section 80U, the following sections shall be Inserted, namely:-. "80V. Deductio....

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....g the total income of an assessee, there shall be allowed by way of deduction any expenditure incurred by him in the previous year in respect of any proceedings before any income-tax authority or the ....