Amendment of section 80CCG.

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..... x Act, after sub-section (4), the following sub-section shall be inserted with effect from the 1st day of April, 2018, namely:- (5) Notwithstanding anything contained in sub-sections (1) to (4), no de .....

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..... f April, 2017, shall be allowed deduction under this section till the assessment year commencing on the 1st day of April, 2019, if he is otherwise eligible to claim the deduction in accordance with th .....

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