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Amendment of section 35

Section 12 - DIRECT TAXES - Income-tax - Finance Act - Section 12 - 12. In section 35 of the Income-tax Act, with effect from the 1st day of April, 2016,- (i) in sub-section (2AA), in the proviso, aft .....

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ounts maintained for that facility , the words fulfils such conditions with regard to maintenance of accounts and audit thereof and furnishing of reports in such manner as may be prescribed shall be s .....

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