Amendment of section 12AA.

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..... e 1st day of April, 2018,- (a) in sub-section (1), after the word, brackets and letters clause (aa) , the words, brackets and letters or clause (ab) shall be inserted; (b) in sub-section (2), after th .....

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..... al in nature. This amendment will take effect from 1st April, 2018 and will, accordingly, apply in relation to assessment year 2018- 2019 and subsequent years. - statute, statutory provisions legisl .....

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