Amendment of section 10

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..... an assessee under section 89 for any assessment year in respect of any amount received or receivable on his voluntary retirement or termination of service or voluntary separation, no exemption under this clause shall be allowed to him in relation to such, or any other, assessment year;"; (b) in clause (23C), in the fourteenth proviso, for the words "made at any time during the financial year i .....

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