Amendment of section 80HHBA

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..... stituted, namely:- "a deduction from such profits and gains of an amount equal to- (i) forty per cent. thereof for an assessment year beginning on the 1st day of April, 2001; (ii) thirty per cent. thereof for an assessment year beginning on the 1st day of April, 2002; (iii) twenty per cent. thereof for an assessment year beginning on the 1st day of April, 2003; (iv) ten per cent. thereof .....

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