Amendment of section 32AB.

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..... shall be substituted. - Clause 14 of the Bill seeks to amend section 32AB of the Income-tax Act relating to investment deposit account. Sub-section (5) of the said section provides that deduction under sub-section (1) shall not be admissible to assessee unless the accounts of the business or profession of the assessee for the previous year relevant to the assessment year for which the deducti .....

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