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1979 (5) TMI 80 - ITAT MADRAS-BExtract: .......uction under s. 80G of the IT Act instead of this long winding clause as at pre sent. The limitation to Rs. 1 lac has not been incorporated into the provisions. If such limitation is to be made as was done by the surtax authorities then there would have been a specific provision to that effect in the First Schedule like the one contained in s. 80G.
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