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Amendment of section 115BA.

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..... 1), for the words, figures and letter provisions of section 111A and section 112 , the words other provisions of this Chapter shall be substituted and shall be deemed to have been substituted with eff .....

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..... ic companies shall, at their option, be taxed at the rate of twenty-five per cent. It is proposed to amend the said section so as to provide that the provisions of this section shall be subject to the .....

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