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Amendment of section 80-IBA.

Clause 37 - DIRECT TAXES - Income-tax - Bill - Clause 37 - 37. In section 80-IBA of the Income-tax Act [as inserted by section 44 of the Finance Act, 2016 (28 of 2016)], with effect from the 1st day o .....

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r they occur, the words carpet area shall be substituted; (iii) the words or within the distance, measured aerially, of twenty-five kilometres from the municipal limits of these cities wherever they o .....

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