Amendment of section 17.

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..... Act, (i) in clause (1), after sub-clause (viii), the following sub-clause shall be inserted, namely: (ix) the contribution made by the Central Government in the previous year, to the Agniveer .....

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..... ly: (ii) the value of any accommodation provided to the assessee by his employer at a concessional rate. Explanation . For the purposes of this sub-clause, it is clarified that accommodation .....

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