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..... 2. 3. Section 25A Substituted for sections 25A, 25AA and 25B vide THE FINANCE ACT, 2016 w.e.f. 1st day of April, 2017, before it was read as, 1 [Special provision for arrears of rent received. 25B. Where the assessee- ( a ) is the owner of any property consisting of any buildings or lands appurtenant thereto which has been let to a tenant; and .....

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