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Act, 1961 (43 of 1961). (3) Every application in respect of the cases specified...sub-section (4), such person shall be...

or 378; or (c)   any order passed under section 245D(4) of the Income-tax Act,...

sub-section (1) may provide for the adaptations or modifications subject to which the Income-tax...Act,...

an individual, shall be allowed a deduction of amount paid as interest during a tax...in computing the total income in respect of the initial...