Amendment of section 36.

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..... he Income-tax Act relating to other deductions. Sub-section (1) of said section provides for various deductions allowed while computing the income under the head Profits and gains of business or profession . Clause (iva) of the said sub-section provides that any sum paid by the assessee as an employer by way of contribution towards a pension scheme, as referred to in section 80CCD, on account of a .....

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