Amendment of section 115AD.

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..... ), with effect from the 1st day of April, 2019,- (a) in clause (iii), the word and occurring at the end shall be omitted; (b) after clause (iii), the following proviso shall be inserted, namely:- Prov .....

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..... m their transfer which is consequential in nature. This amendment will take effect from 1st April, 2019 and will, accordingly, apply in relation to the assessment year 2019-2020 and subsequent years. .....

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