Amendment of section 115JC.

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..... come-tax Act, (i) in sub-section (3), for the portion beginning with the words in such form and ending with the word and figures section 139 , the words, figures and letters before the specif .....

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..... lowing sub-section shall be inserted, with effect from the 1st day of April, 2021, namely: (5) The provisions of this section shall not apply to a person who has exercised the option referred to .....

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