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Amendment of section 12AA.

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..... rom the 1st 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-sectio .....

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..... ed amendment is consequential 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. - statu .....

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