Amendment in the Income-Tax rules,1962 u/s 295

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..... NO. 10654 DATED 30-7-1998 In exercise of the powers conferred by section 295 of the Income-tax Act,1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules fur .....

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..... ing of educational institutions in rural areas,exclusively for women and children upto 12 years of age; ( j ) establishment and running of hospitals and medical facilities in rural areas,exclusivel .....

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