Amendment of Section 80M

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..... from the 1st day of April, 1972, - (a) in sub-section (1), - (i) for clauses (a) and (b), the following clauses shall be substituted, namely :- (a) sixty per cent. of such income, where the assessee i .....

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..... der sub-section (1) shall be allowed in respect of income by way of dividends referred to therein as reduced by the amount of the deduction under section 80K. . - statute, statutory provisions legis .....

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