Amendment of section 80L

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..... the Income-tax Act,- (a) in sub-section (1), in clause (c), for the words "consisting only of", the words "consisting, in either case, only of" shall be substituted and shall be deemed to have been .....

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..... ssociation of persons or a body of individuals, no deduction shall be allowed under the said sub-section in respect of such income in computing the total income of any partner of the firm or any membe .....

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