Amendment of section 54GB.

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..... he proviso, for the figures "2021", the figures "2022" shall be substituted. - Clause 19 of the Bill seeks to amend section 54GB of the Income-tax Act relating to capital gain on transfer of reside .....

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..... quity shares of an eligible company before the due date of filing of the return of income. Currently the benefit of this section is only available for investment in the equity shares of eligible start .....

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