Amendment of section 80JJAA

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..... ncome-tax Act, in 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 .....

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..... fifty days, as the case 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; . - - .....

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