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Amendment of section 50C.

..... the words ten per cent. shall be substituted with effect from the 1st day of April, 2021. Clause 27 of the Bill seeks to amend section 50C of the Income-tax Act relating to special provision for full .....

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..... rposes of section 48, be deemed to be the full value of the consideration. It is proposed to amend the said proviso so as to provide that where the value adopted or assessed or assessable by the stamp .....

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