Amendment of section 115UA.

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..... ), after the words, brackets, figures and letters in clause (23FC) , the words, brackets, figures and letters or clause (23FCA) shall be inserted with effect from the 1st day of April, 2016. - Clause .....

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..... ny real estate asset owned directly by such business trust, shall be deemed to be income of such unit holder and shall be charged to tax. This amendment will take effect from 1st April, 2016 and will, .....

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