- In section 24 of the Income-tax Act, with effect from the 1st day of April, 2020, -(a)in the first proviso, after the words "the amounts of deduction", the words "or, as the case may be, the aggregate of the amount of deduction" shall be inserted;(b)in the second proviso, after the words "the amount of deduction", the words "or, as the case may be, the aggregate of the amounts of deduction" shall be inserted;(c)after the Explanation to the third proviso, the following proviso shall be inserted, namely: -"Provided also that the aggregate of the amounts of deduction under the first and second provisos shall not exceed two lakh rupees.".
