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Amendment of section 80-IAC.

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..... Income-tax Act, in the Explanation below sub-section (4), (a) for clause (i), the following clause shall be substituted, namely: (i) eligible business means a business carried out by an .....

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..... ious years beginning on or after the 1st day of April, 2016 and ending on the 31st day of March, 2021 , the words, brackets and figure in the previous year relevant to the assessment year for which d .....

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