Amendment of Section 80M

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..... e 1st day of April, 1972, - (a) in sub-section (1), - (i) for clauses (a) and (b), the following clauses shall be substituted, namely :- "(a) sixty per cent. of such income, where the asses .....

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..... on 80K, the deduction under sub-section (1) shall be allowed in respect of income by way of dividends referred to therein as reduced by the amount of the deduction under section 80K.". -
Sta .....

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