Amendment of section 40A

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..... e end; (ii) in sub-clause (v), the word and occurring at the end shall be omitted; (iii) sub-clause (vi) shall be omitted; (b) sub-section (8) shall be omitted with effect from the 1st day of April, 1986; (c) after sub-section (11), the following sub-section shall be inserted with effect from the 1st day of April, 1986, namely :- (12) No deduction shall be allowed in excess of ten thousand rupees .....

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