Insertion of New Section 80JJ

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..... ection 80J, the following section shall be inserted with effect from the 1st day of April, 1976, namely :- 80JJ. Deduction in respect of profits and gains from business of live-stock breeding or poult .....

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..... ees, the whole of such amount; and (b) in any other case, one-third of the aggregate amount of such profits and gains or ten thousand rupees, which ever is higher . - statute, statutory provisions l .....

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