Amendment of section 50C.

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..... from the 1st day of April, 2020. - Clause 18 of the Bill seeks to amend section 50C of the Incometax Act relating to special provision for full value of consideration in certain cases. The second proviso to sub-section ( 1 ) specifies that the first proviso shall apply only in a case where the amount of consideration or a part thereof has been received by way of .....

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