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Rationalisation of the provisions of section 115BBE

Budget - Dated:- 5-2-2018 - Section 115BBE provides for tax on income referred to in section 68 or section 69 or section .....

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vides that no deduction in respect of any expenditure or allowance or set-off of any loss shall be allowed to the assess .....

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onalize the provisions of section 115BBE, it is proposed to amend the said sub-section (2) so as to also include income .....

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