Expenditure on skill development project.

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..... in accordance with the guidelines as may be prescribed, then, there shall be allowed a deduction of a sum equal to one and one-half times of such expenditure. 2 [ Provided that for the assessment year beginning on or after the 1st day of April, 2021, the provisions of this sub-section shall have effect, as if for the words an amount equal to one and one-half times of , the words a sum equal .....

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