Amendment of section 57.

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..... x Act, (a) in clause (i), after the words in the case of dividends, , the words, brackets, letter and figures other than that referred in sub-clause (f) of clause (22) of section 2 shall be inserted w .....

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..... enty-five thousand rupees had been substituted; ; (c) after the proviso, the following proviso shall be inserted with effect from the 1st day of October, 2024, namely: Provided further that no deducti .....

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