Amendment of section 11

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..... ection (5), the following sub-sections shall be inserted with effect from the 1st day of April, 2015, namely: (6) In this section where any income is required to be applied or accumulated or set apart .....

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..... ection 12AA or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996] [33 of 1996]and the said registration is in force for any pre .....

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