Amendment of section 115BBE.

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..... n (2), after the word, brackets and letter clause (a) , the words, brackets and letter and clause(b) shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, .....

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..... said Act in computing his income referred to in clause ( a ) of sub-section ( 1 ). It is proposed to amend the said sub-section ( 2 ) so as to include income referred to in clause ( b ) of sub-section .....

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