Amendment of section 12AA

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..... after sub-section (3), the following sub-section shall be inserted with effect from the 1st day of October, 2014, namely:- (4) Without prejudice to the provisions of sub-section (3), where a .....

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..... y to exclude either whole or any part of the income of such trust or institution due to operation of sub-section (1) of section 13, then, the Principal Commissioner or the Commissioner may by an order .....

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