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Amendment of section 80JJAA

Section 23 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 23 - 23. In section 80JJAA of the Income-tax Act, w .....

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d; (b) in sub-section (2), for clause (a), the following clause shall be substituted, namely:- (a) if the factory is acq .....

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