Amendment of section 40.

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..... tax Act, in clause (a), with effect from the 1st day of April, 2020, (a) in sub-clause (i), after the proviso, the following proviso shall be inserted, namely: Provided further that where an assessee .....

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..... yee referred to in the said proviso; ; (b) in sub-clause (ia), in the second proviso, the word resident shall be omitted. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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