Amendment of section 80JJAA

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..... the Explanation occurring after sub-section (2), in clause (ii), with effect from the 1st day of April, 2019,-- (a) in the proviso, after the words "manufacturing of apparel", the words "or footwear .....

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..... se may be, in the immediately succeeding year, he shall be deemed to have been employed in the succeeding year and the provisions of this section shall apply accordingly;". -
Statute, statutory p .....

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