Amendment of section 16

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..... i) and (ii), the following clause shall be substituted with effect from the 1st day of April, 2002, namely ;- "(i) in the case of an assessee whose income from salary, before allowing a deduction un .....

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..... ees, a deduction of a sum of twenty thousand rupees; (ii) a deduction in respect of any allowance in the nature of an entertainment allowance specifically granted by an employer to the assessee who .....

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