Amendment of section 54EC

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..... , before the Explanation, the following proviso shall be inserted, namely:- Provided that in case of long-term specified asset referred to in sub-clause (ii) of clause (ba) of the Explanation occurring after sub-section (3), this sub-section shall have effect as if for the words three years , the words five years had been substituted. ; (c) in the Explanation occurring after sub-section (3), for c .....

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