Amendment of section 58.

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..... , for the word, brackets, figures and letter sub-clause (iia) , the words, brackets, figures and letters sub-clauses (ia) and (iia) shall be substituted with effect from the 1st day of April, 2018. .....

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..... ply in computing the income chargeable under the head Income from other sources as they apply in computing the income chargeable under the head Profit and gains of business or profession . This .....

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