Amendment of section 115JC.

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..... ncome-tax Act, for sub-section (4), the following sub-section shall be substituted with effect from the 1st day of April, 2023, namely:- (4) Notwithstanding anything contained in sub-section (1), .....

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..... ave effect as if for the words eighteen and one-half per cent. , the words fifteen per cent. had been substituted. . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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