Amendment of section 40.

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..... clause (a), with effect from the 1st day of April, 2020,-- (a) in sub-clause (i), after the proviso, the following proviso shall be inserted, namely:-- "Provided further that where an assessee fa .....

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..... e referred to in the said proviso;"; (b) in sub-clause (ia), in the second proviso, the word "resident" shall be omitted. -
Statute, statutory provisions legislation, law, enactment, Acts, Rule .....

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