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provision of this Act for the same or any other tax year. (4) The deduction under...” means gross total...

the provisions of this Act in computing the total income of any person for any period...of income of the assessee during...

. (2) Irrespective of the repeal of the Income-tax Act, 1961 (43 of...

Income-tax Act, 1961 (43 of 1961) prior to the date of initiation of the...