Amendment of section 80D

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..... ct from the 1st day of April, 2000, - (a) in sub-section (1), after clause (ii), the following proviso shall be inserted, namely :- "Provided that where the sum specified in sub-section (2) is pai .....

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..... ion (2), the following Explanation shall be inserted at the end, namely :- 'Explanation. - For the purpose of this section, "senior citizen" shall have the meaning assigned to it in the Explanat .....

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