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Deductions from gross rent

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..... The aggregate amount of deductions for the purposes of section 24 shall be the following:- (a) the amount of taxes levied by a local authority in respect of the property if the amount is actuall .....

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..... he purposes of acquiring, constructing, repairing, renewing or reconstructing the property, or (ii) on capital borrowed for the purpose of repayment of the capital referred to in sub-clause .....

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