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denna bestämmelse i lagen om inkomstskatt avskaffades från och med taxeringsåret 2005–2006 (dvs. för räkenskapsåret 1 april 2004–31 mars 2005).
this provision of the ita was abolished for the assessment year 2005 to 2006 (i.e. for the financial year from 1 april 2004 to 31 march 2005) onwards.