Amendment of section 80HHD

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..... effect from the 1st day of April, 1995,-- (a) in sub-section (2), in the Explanation, for the words "from a tour operator or, as the case may be, a travel agent", the words "from anot .....

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..... the" shall be omitted; (ii) after the words "foreign tourists", the words, brackets, figure and letter, "payments made by him to any assessee referred to in sub-section (2A)" .....

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