Amendment of section 92BA

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..... ve crore rupees occurring at the end, the words twenty crore rupees shall be substituted with effect from the1st day of April, 2016. - Clause 24 seeks to amend section 92BA of the Income-tax A .....

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..... mend the said section in order to provide that the aggregate of specified transactions entered into by the assessee in the previous year should exceed a sum of twenty crore rupees for such transaction .....

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