Amendment of section 115UA.

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..... ter the words, brackets, figures and letters "in clause (23FC)", the words, brackets, figures and letters "or clause (23FCA)" shall be inserted with effect from the 1st day of April, 2016. - Clause .....

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..... any real estate asset owned directly by such business trust, shall be deemed to be income of such unit holder and shall be charged to tax. This amendment will take effect from 1st April, 2016 and wi .....

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