Amendment of section 36.

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..... Bill seeks to amend section 36 of the Income-tax Act relating to other deductions. The provisions of sub-clause (a) of clause (viia) of subsection (1) of the said section, inter alia, provide that a scheduled bank (not being a bank incorporated by or under the laws of a country outside India) or a non-scheduled bank or a co-operative bank other than a primary agricultural credit society or a prim .....

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