Amendment of Sections 80N and 80-O of the Income-Tax act as They Stood During Certain Periods

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..... rovisions of section 80-O of that Act, as they stood from time to time before the 1st day of April, 1972, shall have and shall be deemed to have had effect subject to the modification that the deduction under the said provisions shall be allowed only with reference to the income referred to therein which is received in convertible foreign exchange in India, or having been received in convertible f .....

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