Amendment of Section 80L

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..... with effect from the 1st day of April, 1972, - (a) for the words "Where the gross total income of an assessee includes any income by way of -", the following shall be substituted, namely .....

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..... ause (vi), the word "or" occurring at the end shall be omitted; (c) in clause (vii), for the word and figures "section 36,", the words and figures "section 36; or" shal .....

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