Amendment of section 80-IBA.

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..... Income-tax Act, with effect from the 1st day of April, 2022, (a) after sub-section (1), the following sub-section shall be inserted, namely: (1A) Where the gross total income of an assesse .....

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..... owing clause shall be inserted, namely: (da) rental housing project means a project which is notified by the Central Government in the Official Gazette under this clause on or before the 31st .....

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