Amendment of section 12AA.

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..... day of April, 2018,- (a) in sub-section (1), after the word, brackets and letters "clause (aa)", the words, brackets and letters "or clause (ab)" shall be inserted; (b) in sub-section (2), after .....

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..... onsequential in nature. This amendment will take effect from 1st April, 2018 and will, accordingly, apply in relation to assessment year 2018- 2019 and subsequent years.
Statute, statutory provisi .....

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