Amendment of section 80CCD.

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..... , where any payment or deposit is made to the account of a minor under the pension scheme referred to in the said sub-section, by the assessee, being the parent or guardian of such minor, subject to the condition that the aggregate amount of deduction under this sub-section shall not exceed fifty thousand rupees."; (b) in sub-section (3),-- (i) in the opening portion, for the words "in his acco .....

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