Amendment of section 35DDA

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..... effect from the 1st day of April, 2011,— (a) after sub-section (4), the following sub-section shall be inserted, namely:— "(4A) Where there has been reorganisation of business, whereby a private c .....

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..... ), for the words, brackets and figures "sub-section (3) and in the case of a firm or proprietary concern referred to in sub-section (4)", the words, brackets, figures and letter "subsection (3), in th .....

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