Amendment of section 80GGA.

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..... , the following sub-section shall be inserted with effect from the 1st day of April, 2013, namely:-- "(2A) No deduction shall be allowed under this section in respect of any sum exceeding ten thousa .....

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..... any sum exceeding ten thousand rupees unless such sum is paid by any mode other than cash. This amendment will take effect from 1st April, 2013 and will, accordingly, apply in relation to the assess .....

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