Amendment of section 80CCD

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..... ,— (a) in sub-section (1),— (i) in the opening portion, after the words, figures and letters ''Where an assessee, being an individual employed by the Central Government or any other employer on or aft .....

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..... of his gross total income in the previous year;"; (b) after sub-section (4), the following sub-section shall be inserted, namely:— "(5) For the purposes of this section, the assessee shall be deemed n .....

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