Amendment of section 115JD.

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..... -section (6 ), the following sub-section shall be inserted, with effect from the 1st day of April, 2021, namely: (7 ) The provisions of this section shall not apply to a person who has exercis .....

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..... section 115BAC or section 115BAD. This amendment will take effect from 1st April, 2021 and will, accordingly, apply in relation to the assessment year 2021-2022 and subsequent assessment years. - .....

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