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Amendment of section 54GB

Clause 32 - Bills - DIRECT TAXES - Bill - Clause 32 - . 32. In section 54GB of the Income-tax Act, with effect from the 1st day of April, 2017,- (a) after sub-section (5), the following proviso shall be inserted, namely:- Provided that in case of an .....

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tion (6),- (i) in clause (b),- (A) in sub-clause (ii), after the words an article or a thing , the words or in an eligible business shall be inserted; (B) in sub-clause (iv), after the words and figures Micro, Small and Medium Enterprises Act, 2006 ( .....

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ation below sub-section (4) of section 80-IAC. ; (iii) after clause (d), the following proviso shall be inserted, namely:- Provided that in the case of an eligible start-up, being a technology driven start-up so certified by the Inter-Ministerial Boa .....

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residential property not to be charged in certain cases. The existing provisions of section 54GB provide that capital gains arising on account of transfer of a residential property shall not be charged to tax if such capital gains is invested in subs .....

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