Amendment of section 115JAA.

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..... -tax Act, with effect from the 1st day of April, 2018,- (a) in sub-section (2A), after the proviso, the following proviso shall be inserted, namely:- Provided further that where the amount of tax cred .....

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..... ing the amount of credit under this sub-section, such excess amount shall be ignored. ; (b) in sub-section (3A), for the words tenth assessment year , the words fifteenth assessment year shall be subs .....

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