Substitution of new section for section 24

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..... under the head "Income from house property" shall be computed after making the following deductions, namely :- (a) a sum equal to thirty per cent. of the annual value ; (b) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of any interest payable on such capital : Provided that in respect of property referred to in sub-sec .....

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