Amendment of section 2.

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..... perty referred to in clause (x) of sub-section (2) of section 56; ; (II) in clause (42A), - (a) in the third proviso [as inserted by section 3 of the Finance Act, 2016], (28 of 2016). After the words and brackets a company (not being a share listed in a recognised stock exchange in India) , the words or an immovable property, being land or building or both, shall be inserted with effect .....

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