Amendment of section 45

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..... tion (5) and the Explanation thereto, the following sub-section shall be inserted with effect from the 1st day of April, 1991, namely :- '(6) Notwithstanding anything contained in sub-section (1 .....

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..... tion, "capital value of such units" means any amount invested by the assessee in the units referred to in sub-section (2) of section 80CCB.' -
Statute, statutory provisions legislat .....

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