Amendment of section 36.

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..... on 80CCD, on account of an employee to the extent it does not exceed ten per cent. of the salary of the employee in the previous year. Explanation . For the purposes of this clause, "salary" includes dearness allowance, if the terms of employment so provide, but excludes all other allowances and perquisites;'. - Clause 7 of the Bill seeks to amend section 36 of the Income-tax Act relating to .....

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