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Amendment of section 115BBE.

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..... after the word allowance , the words or set off of any loss shall be inserted with effect from the 1st day of April, 2017. - Clause 51 of the Bill seeks to amend section 115BBE of the Income-tax .....

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..... lowances in relation to income referred to in the aforesaid sections shall be allowable. It is proposed to amend the said sub-section (2) of section 115BBE so as to provide that the set off of any .....

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