Amendment of section 43CA.

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..... rovisions of this proviso shall have the effect as if for the words one hundred and ten per cent. , the words one hundred and twenty per cent. had been substituted, if the following conditions are satisfied, namely: (i) the transfer of such residential unit takes place during the period beginning from the 12th day of November, 2020 and ending on the 30th day of June, 2021; (ii) such tra .....

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