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Amendment of Section 115BBDA.

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..... ome-tax Act [as inserted by section 52 of the Finance Act, 2016], (28 of 2016.) with effect from the 1st day of April, 2018,- (i) in sub-section (1), for the words an assessee, being an individual, a .....

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..... a domestic company; or (ii) a fund or institution or trust or any university or other educational institution or any hospital or other medical institution referred to in sub-clause (iv) or sub-clause .....

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